The article is aimed at developing a conceptual model of the State policy of the polycentric development of Ukraine. The normative-legal base of the State regional policy of Ukraine was considered. The basic contradictions of the social-economic development of Ukraine have been defined. A conceptual model of the polycentric territorial development of Ukraine, built with regard to unevenness of the economic territorial development, has been proposed. The content of the model is ensuring the availability of public services of appropriate quality for individuals and legal entities throughout the country through the establishment of appropriate infrastructure networks, introduction of standardization of these services, implementing decentralization of their provision. On the basis of the model, a list of priority directions of the State policy of the polycentric development in Ukraine has been defined.
The article is aimed at defining the basic approaches to pricing that correspond to the modern technological mode, as well as the prospects of substituting them with new strategies in the process of evolution of technology and socio-economic development. The technological evolution within the terms of cyclic substitution of the dominant technological ways together with periodicity of domination of the single pricing strategies have been considered. It was identified that in the process of transition to the sixth technological mode, the core of which is the high-tech and the science-driven types of economic activity, the strategies of premium pricing are at the forefront, due to their significant profitability in conditions of the fast updating of assortment of products and the particular characteristics of products and services. It has been substantiated that the dominance of premium pricing creates an inflationary effect, especially in the terms of innovative economic activities, which are potentially the basis for active implementation of technologies of the new mode.
The article is aimed at studying the theoretical foundations of origin and use of the concept of «quality» in the economic environment. The evolution of the concept of «quality» was researched, as a result it was found that the term «quality» has both objective (measurable and computational) and subjective (measurable only individually) characteristics. Systematization in relation to the concept of «quality» is carried out both at the macro level – through development of the whole of normative-legal acts, and at the micro level – when the enterprises choose their own management strategies. The assessment of the legal interpretation of the category of «quality» in the article allowed to assert that the key is the Law of Ukraine «On protection of consumer rights», but in their activity domestic enterprises in parallel apply the standards of DSTU ISO of the Series 9000, the use of which is a kind of evidence of the reliability of a business partner. Evidence of the quality of each individual product or service is compliance with certain industry standards.
The purpose of the article is to disclose the economic essence of the category of «costs» as an object of accounting and internal control. A number of approaches to defining the economic essence of the concepts of «costs», «control» and «internal control» have been allocated. In the course of the study it was found that the most common approaches to interpretation of the concept of «costs» is the disclosure of its essence from the standpoints of economic theory and accounting; concepts of «control» and «internal control» – from the standpoints of functional, systemic and process approaches. The authors’ own definition of the synthesis concept of «internal control of costs» has been proposed, which suggests understanding it as the system of control measures, observations and procedures aimed at identifying deviations in the accounting of costs of enterprise, establishing legitimacy, validity, rationality, efficiency and economic feasibility of their implementation with a view to preventing and exclusion such deviations and unjustified losses in the future. Prospect for further researches in this direction is search of efficient forms, methods and instruments for management of costs of enterprise.
The article is aimed at studying the essence of the concept of «image of the state» and substantiating the conceptual model of forming a positive international image of country as a means of enhancing competitiveness in the international market. The essence of the concept of «image of the State» has been defined. The factors influencing the formation of the international image of country have been distributed and systematized. The principles on which the process of formation of country image of modern format, receiving public recognition and adequate international estimation, have been allocated. A conceptual model of formation of positive international image of country, based on the hypothesis of influence of positive image on creation of significant competitive advantages in the international market of goods and services, has been proposed. The key features of the model are defined as: clear distribution of the roles of the stakeholders of national image – subjects of the global economic system, level of their involvement in the process of formation and integration of the State economy into the system of international institutions.
The key problems of development of participants of global competitive relationships, approaches to harmonization of their interests have been considered. The article defines essence of the global system of regulation of competitive relationships, the technology of its formation, improvement and development, taking into account the reasonable assemblage of relevant principles. The main tasks and processes of formation of the competitive culture in the context of globalization changes have been highlighted. The strategic directions of improvement of the system of regulation of competitive relationships in accordance with transformation of external conditions of development of globalizing space and strengthening of international character of competition have been specified. The organizational-economic mechanism of the system of regulation of competitive relationships has been provided.
The process of strategic management of socio-economic development in Ukraine today requires substantial modernization, using modern technologies and instruments. A study on experience of strategizing in some countries confirms that the national strategy for socio-economic development in the long term is the main instrument for implementing the country’s priorities and goals in terms of development. Long-term national development strategies, despite the differences between the countries of their origin, have very much in common in structure and basic components. All socio-economic development strategies analyzed determine the choice, consistency and interrelatedness of public measures in the sphere of socio-economic development in the context of resource constraints. The basis for this is a thorough analysis of the results achieved and the existing challenges, a clear understanding of the country’s development goals and objectives in the long term perspective. The publication defines the stages and conditions of formation, as well as the structure of an effective national strategy.
The article is aimed at generalizing the foreign experience of implementing public procurement, analyzing peculiarities of organizational, normative and procedural provision of public procurement in the Member States of the European Union. The relevance of the research topic is due to the need to harmonize the procurement policy of the Government of Ukraine with the international legal framework and with broad political objectives within the European integration strategy. The organizational framework and principles of implementing public procurement in the EU Member States were analyzed. Special attention was paid to normative provision of public procurement by the EU Member States; peculiarities of the use of national or harmonized rules of public procurement in accordance with the amount of the procurement contract; restrictions and conditions for public authorities in the selection of applicants for bidding. Five types of public procurement procedures used in the EU have been characterized, namely: open procedure, limited procedure, negotiation procedure, competitive dialog, electronic auctions. The need to address the social and legal aspects of public procurement in international practice has been substantiated and the possibilities for resolving these problems have been presented.
The article is aimed at studying the process of evolutionary formation of the EU Cities Development Program and analyzing the strategic instrumentarium for the urban development within the currently established EU urban policy at the present stage. The key features of the process of formation of the EU urban policy have been analyzed, the main stages of evolutionary formation of the integrated EU Cities Development Program have been defined and described. In the context of ensuring an integrated approach to the sustainable urban development and complementary positioning of urban development in the EU’s territorial development and cohesion strategies, the European Union’s normative and legal framework on urban development was researched. As a result of the conducted research, the strategic instrumentarium of implementation of the EU Cities Development Program has been systematized.
The article is concerned with the problems of trade wars and hidden protectionism in the process of implementing international trade. The main purpose of the research is systematization of trade barriers and instruments used in the trade wars between countries. The basic instruments of trade wars have been analyzed, a list of the key instruments used in the trade wars between countries has been defined, and also the possible influence of these instruments has been described. The statistical analysis has resulted in identifying the main trade barriers and the most popular sectors of the economy in which protectionism instruments are applied. The authors have also defined the main interventions applied by different world countries in relation to Ukrainian products and groups of Ukrainian goods to which the most restrictions by the world countries are applied. The conclusions on counteraction and adaptation to the most popular instruments of protectionism in the process of activation of the export activity of country have been generalized.
The article aims to determine the sources of competitiveness of Ukraine’s national economy within the framework of preferential trade agreements, as well as comparison of the intrasectoral trade theory with the contemporary transformation of the conception of international economic relations. A review of the basic methods of calculation of indicators of efficiency of the country’s foreign economic operations and indices of the intrasectoral trade has been provided; the approaches to determination of factors of competitive advantages of the country in international trade have been allocated; the complex of contradictions of functioning of the global market which should be solved on the methodological level and which stimulate emergence of the newest economic theories of international trade has been substantiated; several provisions of modern economic theories have been clarified; an example of analytical assessing the structure of trading operations within the framework of macro integration associations has been provided; usage of advantages of intrasectoral trade in the process of elaborating an export activity strategy of Ukraine has been suggested.
The article is aimed at studying the existing approaches to the development of foreign economic activity (FEA) of enterprise, elaborating the procedure of its management in order to determine the direction of development of FEA of enterprises in the aviation industry of Ukraine. The authors have developed, formalized and visualized a phased mechanism of choosing the direction of development of FEA for enterprise, according to the method of functional modeling. The obtained instrument was used to determine the direction of FEA development for a typical enterprise in the aviation industry. Features of the aforementioned enterprise have been allocated, a suitable set of development directions has been selected, a reasoned procedure of implementation of activities on development of foreign economic activity at the enterprise has been analyzed and determined. Prospect for further research in this direction can be implementation of the mechanism at the enterprises of other industries, refinement of the instrumentarium for each stage of the process according to their features and needs.
To implement the course of stabilization of economic development, Ukraine needs to augment its potential and develop the tendencies of effective functioning of all spheres and sectors of economy. The article is aimed at characterizing and systematizing the main world tendencies of development of the contemporary coal industry. An analysis was used to allocate polar phenomena in the industry sector, in particular the process of increasing coal production in the countries with coal deposits, and the process of strategic reduction of the coal industry in view of both economic and ecological factors. It has been determined that the existing world prospects for development of coal industry show a global gradual reduction in the volume of coal production and consumption of coal as an energy carrier.
The article is aimed at forming the methodical foundations for assessing the efficiency level of activity carried out by the State anti-corruption bodies in the context of unshadowing the national economy. Having analyzed characteristics of activity carried out by the State anti-corruption bodies in Ukraine, the scientific-methodical approach to efficiency of their functioning on the basis of the theory of mass service has been suggested. To determine the level of functional efficiency of the actors counteracting corruption offenses and crimes, the authors have considered the process of bringing the guilty persons to criminal and administrative responsibility with the allocation of key participants to this process. The developed scientific-methodical approach to the assessment of efficiency of activity carried out by the State anti-corruption bodies provides formation of an input flow, service flow and output flow. The built model is to be tested for stability with the help of certain indicators. The formed scientific-methodical approach to assessing efficiency of the activity carried out by the State anti-corruption bodies will assist to reveal shortcomings in the mechanism of their work and, accordingly, to determine the priority directions of their development. Prospect for further research in this direction is the practical implementation of the suggested methodology.
Relevance of the topic of this article is grounded on the need to form an effective system of control of public procurement as a priority of economic development from the standpoint of the State. The article is aimed at studying the status of control of public procurement and finding directions for its improvement. The qualitative and efficient financial control in the sphere of public procurement should play a priority role in ensuring the formation of a transparent system of expenditure of public financial resources. The article considers the powers of the State bodies on the implementation of regulation and control in the sphere of public procurement, as well as analyzes the process of spending funds by procedures and without applying the public procurement procedures. The most common improprieties and violations in the implementation of public procurement in Ukraine were researched. Formation of methodological, organizational and methodical bases of control of public procurement is connected with consideration of structure of the procurement mechanism which includes the current monitoring of needs and determination of expediency of public procurement, planning, regulation, and implementation.
The article indicates problematic issues of the key economic and social changes in the country (in terms of customs, monetary, land, medical, accounting, as well as fiscal reforms). The authors’ own vision of approaches to complex reforming of the national economy in the contour of confrontation with negative manifestations of hybrid war has been offered. The arguments about the importance of implementing the instrument of «green card for doing business» in Ukraine have been provided. The article substantiates the positive impact of implementation of the proposed provisions on the conditions of doing business, investment climate and purchasing power of the population, which will ensure the growing of the country’s happiness index and improving immunity from the aggressor’s propaganda.
The article is aimed at displaying the current trends of the donor assistance to Ukraine in the context of the development of United Territorial Communities (UTC), after three years of begin of the global reform of local self-government and territorial organization of authorities according to the principles of decentralization. This process has been joined by the international community, which actively supports the reform and commits substantial funds for its implementation throughout the country. In this regard, there is an urgent need for regular monitoring and generalization of the results of this assistance, which includes a sequence of actions by donors, recipients, specially authorized bodies on implementation of structural reforms and programs of socio-economic development of Ukraine in both qualitative and quantitative terms. The generalized information on trends in the international donor assistance to the development of United Territorial Communities allows to draw solid conclusions on the nature of the dynamics (success or failure) of the reform, building on this basis forecasts as to further development of UTC.
The problem of improvement of methods of estimation of level of development of regions of Ukraine on production potential on the basis of building of integrated indicators and carrying out of clustering has been considered. It has been proposed to apply an integrated approach to analysis of the aggregate of indicators of the regions’ performance, characterizing the production potential, with the purpose of constructing integrated indicators by different approaches and with subsequent clustering of regions using the Kohonen neural networks. Use of the Kohonen maps along with database clustering allowed to design multidimensional data in a two-dimensional space, to carry out an analysis of the resulting cluster system, and to improve the results of clustering by selecting the optimal quantity of split groups. The convenient form of visualization of results of clustering provides for localizing features and making the corresponding corrections in the rating list, proceeding from expert judgments.
The article is aimed at studying the processes of interaction of participants at the regional level. The necessity of search and development of directions of cooperation of participants in process of realization of tasks of both sectoral and regional development has been proved. A peculiar philosophy of cooperation has been formulated, it has been proved that it should not appear as some legal formality. The objectives of cooperation within in terms its broad understanding have been defined, taking into consideration the conception of classical marketing complex (4P). The basic theories of cooperation have been reviewed, on the basis of analyzing these it has been found that an intensifying precisely the non-economic conditions of cooperation at regional level is necessary, and also that cooperation and interaction in region should be considered with understanding of function of different parties to the discussed forms of cooperation. A characterization of forms of both intra- and inter-sectoral cooperation of the participants, operating at the regional level, has been developed. The importance of the institutional forms of cooperation in relation to the processes of solving common problems of both the sectoral and the regional development has been substantiated.
The article considers the theoretical-methodological approaches to statistical assessment of implementation of the State strategy of the regional development in Ukraine. A system of indicators based on the principles of statistical approach has been formed to assess the status and development of regions. In the suggested system of indicators, priority is assigned for the characteristics that provide the area of vital activity of region: demographic situation, economic activity, relations in the labor market, etc. The formed system of indicators is suitable for assessment of socio-economic development in regions, level of their competitiveness, degree of territorial socio-economic integration, and efficiency of public administration in the sphere of regional development. Using the suggested system of indicators, the implementation of goals and objectives of the State strategy of regional development can be assessed.
The European integration choice of Ukraine, enshrined in the Association Agreement between Ukraine and the European Union, has defined the strategic direction of the country’s development for the near future. One of the main directions of the country modernization is the reform of administrative-territorial, political, public administration systems and establishment of the democratic institution of public power – the local self-government. Formation of foundations and principles of reforming the local self-government and territorial organization of power in Ukraine in accordance with the basic provisions of the European Charter of local self-government is an integral part of the national legislation in this sphere. Carrying out monitoring and analysis of the implementation of the reform of decentralization in Ukraine, as well as assessment of the level of its implementation and efficiency of functioning, identification of problematic issues and risks of implementation of the decentralization reform are very important for timely provision of recommendations for the appropriate solutions.
The article proves the relevance and practical significance of development of theoretical base for the construction of model of socialization of the innovation process as a necessary condition to overcome the innovative passivity of economic entities. Based on the analysis of content of innovation process, the role of social component has been defined through integrative integrity of two aspects: socialization of innovation activity and innovatization of social development. The main directions of socialization of the innovation process at the micro level have been disclosed: socialization of socio-economic relations; socialization of labor; socialization of the distribution of results. The emphasis is placed on the socio-cultural aspect of the innovation process and, in particular, on the «culture of poverty». It has been determined that the main instrument of implementation of the socialization of innovation process is social technologies, the practical significance of which is achieved through the performance of their functions. The directions and components of assessment of efficiency of innovation process have been disclosed. A model of socialization of innovative process with use of social technologies has been provided.
The article proposes implementation of an innovative model of health care by creation of modern university clinics providing competitive advantages at the expense of effective introduction in medical practice of scientific developments and preparation of highly qualified personnel who would unite scientific knowledge and experience of practical activity. It has been substantiated that implementation of the «University clinic» project would allow to resolve contradictions of interests between different actors in the health care as a result of creation of the new system of their interaction: medical science and education, medical practice, patient, the State. Studying activities of foreign clinics allowed the author to conclude: a combination of clinical, scientific and educational activities of university clinic provides high quality medical care to the population and educational process in accordance with international standards. On the basis of analyzing and systematizing the international experience of investment in health infrastructure with the use of the public-private partnership mechanism, three models have been allocated and their ranking is presented in descending order of efficiency – the providing, the specialized, and the integrated. Expediency of introduction of both the providing and the specialized models has been substantiated, allowing to provide development of university clinics with attraction of resources and competencies of private investors and to satisfy demand of the population in offering the high-tech medical care.
Innovation cluster in the modern economy is one of the most effective forms of integration of production, science and the State in order to ensure competitive advantages. Innovation clusters contribute to the formation of a new innovative model of economic development, which is characterized by high competitiveness. The article discloses the theoretical-methodological foundations of the nature of innovation clusters, essence of the concept of «innovation cluster», establishes the connection of the innovation cluster with the innovation system, defines the main participants of the innovation cluster, outlines competitive advantages of the innovation cluster, and describes the levels of innovativeness of cluster. The theoretical-methodological foundations of the nature of innovation clusters covered in the article can be used in further scientific researches on problems of innovative development of economy and its competitiveness.
The article explores approaches to modelling the system of ensuring the investment security. Necessity of observance of investment security of Ukraine has been substantiated. The author’s own vision of the modelling essentials has been provided. The eligibility for consideration of the system of ensuring the investment security of Ukraine in the functional, structural, process, formative, and factor aspects has been proved. The target setting and tasks of a functional model of the system of ensuring the investment security have been defined. The functions, subjects, organizational-economic mechanisms of the system of ensuring the investment security of Ukraine have been characterized. A structural model of the system of ensuring the investment security has been presented. Special attention has been given to the definition of objects of direct and indirect influence, control and controlled subsystems, aggregate of indicators, safe levels, principles of formation of the investment security system. The process and formative models of the system of ensuring the investment security, as well as the algorithm of the complex assessment of the level of investment security, were analyzed in detail. Measures to ensure the investment security of Ukraine have been defined.
The article is aimed at studying the scientific activity of a higher educational institution as a complex system. The backbone components are the following: carrying out scientific researches, providing of creative activity of participants to educational process, preparation of scientific personnel of the highest qualification, use of the received results in educational process. The main criteria (parameters) of assessment of system and subsystems have been formulated; it has been shown that the optimal quantitative values of subsystems of scientific activity are individual characteristics of a certain higher educational institution. The quantitative values of the subsystem parameters determine the need to regulate processes in the system of scientific activity, reflect the efficiency and effectiveness of each subsystem, determine its contribution to the formation and functioning of the system of scientific activity and to achieving the main objectives. The synergistic effect of the system depends on many factors and is achieved by combining individual capabilities of individual elements of the system, wherein the result of the process of system is better than the simple sum of the results of an individual item from outside the system.
The article is aimed at assessing and analyzing the level of academic autonomy of the higher education systems in the countries (regions) of Europe and determining the peculiarities of academic autonomy of universities of these countries based on the results of monitoring and research by the European University Association (EUA). The factors determining the academic autonomy have been considered. Based on the data of monitoring the status of the academic autonomy of the higher education systems in the countries (regions) of Europe, a list of indicators, measures, and weights of each measure by the indicator of academic autonomy has been provided and a comparative analysis of the education systems of specified countries (regions) according to these indicators has been carried out. The educational systems of the countries (regions) with different level of academic autonomy have been allocated and the basic characteristic of each system in this sphere has been presented. Prospects for further research in this direction is clustering of educational systems of countries (regions), including Ukraine by the level of autonomy, defining the representing country by each cluster, allocating advantages and disadvantages for each system, increasing and inhibiting the formation of autonomy of universities, with a view to a sound management of the process of autonomization of Ukrainian universities.
Innovation development as well as economic growth of the country and its regions depend on the availability of scientific potential of personnel and its effective use. A brief review on this issue has been undertaken. The dynamics of scientific potential of personnel for the period of independence of Ukraine (1991–2015) in all its regions was studied. The scientific potential of personnel is considered in the context of all specialists, performing research and advanced development, and also separately in terms of candidates and doctors of sciences. It has been shown that the number of specialists, performing research and advanced development, across all Ukraine considering the period under review has decreased more than five times. During the same period, the decline in the number of candidates of science was 3,7 times, and in the doctors of science – 1.6 times. A forecast calculation of the number of specialists, performing research and advanced development, on the regression exponential dependence at the level of 2020 showed that it will reach 43,3 thousand persons, which is less than the considered number at the beginning of the «Dobrov period» (46,7 thousand people in 1960).
The article identifies and systematizes the existing legal obstacles to the autonomy of higher education institution and develops recommendations to overcome them. The approaches to establishing the legal status of institutions of higher education in the current legislation of Ukraine are characterized. The impact of the legal status of higher education institution on its legal personality and the institutional autonomy has been determined. Views of scholars together with foreign experience of property titles in the imposition of property on higher education institution, were analyzed. Directions for the development of legal regulation of the system of public law legal entities in Ukraine have been defined. In order to ensure the development of the model of public administration in the sphere of higher education, it has been proposed that most of the higher education institutions should change the legal status of public legal entity – budgetary institution to the status of private legal entity – profitable or non-profitable higher education institution of the public / communal form of ownership, for which the founder would regularize property on the right of ownership. This will eliminate the conservatism, strict regulation on the part of the State, that is linked to the status of publicity, and, in order to develop the autonomy of higher education institution, will allow to take advantage of dispositivity inherent in private law entities in determining their legal personality.
The article considers the issues of modelling the dynamics of the economic system, which is described by the aggregate of indicators from some major world stock indices. The practical possibility of application of methodology of dynamic factor analysis for researching such systems has been substantiated. The mathematical model, combining approaches of factor analysis and autoregressive estimation, has been developed. In contrast to the classical models of the vector time series analysis, a dynamic factor system is used to simulate evolution, which is more informative than the original aggregate of indicators. The basic calculated correlations of the constructed mathematical model and the direction of adaptation of the developed algorithm for solving a wide spectrum of forecasting tasks have been provided. Unlike well-known models, the proposed technique allows to define a certain interval of reasonable forecast values, the boundaries of which depend on the parameters of the model. The error in the control time interval, determined when comparing the averaged values of the forecasts for several indicators with actual index values, persists in the range of 1 – 2%, which confirms the high efficiency of the proposed methodology and the possibility of its use in research practice.
In the article the graphic-analytical model of diagnostics of results of implementation of consulting projects is formed, which allows to: take into consideration interests of participants to the project on choice of methods and methodologies of diagnosing; allocate alternative sets of business indicators for each object of impact in terms of consulting project; establish economic and non-economic criteria for evaluating the effectiveness of consulting, as well as monitoring of indicators and automated processing of diagnostic results to control deviations from the optimal values of the diagnosed project results. A structural-logical model of formation of alternative sets of indicators and choice of indicators for diagnostics of results of consulting projects has been developed. The elements of the enterprise management system have been codified to harmonize the corresponding indicators with their subsequent combination within the proposed sets. The control system objects and their elements have been allocated. The groups of indicators according to the technology of Balanced Score Card (BSC) have been presented. The prospect of further research is the economic assessment of implementation of the diagnosed consulting projects, which will reveal the links between the parameters of production-economic activity and the assessment of projects, and allows choose the most significant ones.
The article is aimed at clarifying the concept of structure as the main object of management in the process of restructuring industrial enterprises on the basis of philosophical conceptions of structure and ideas about the structure of the general system theory, as well as developing the methodological provisions on strategic management of enterprises restructuring. It has been shown that the concept of structure is extremely complex and not strictly formalized from the standpoint of the applied economy, which prevents the construction of a coherent, logically consistent theory and development of constructive methods of managing the restructuring of enterprises. In the article, with the use of schematic models of the high level of commonality, an analysis of the structure of functioning of industrial enterprises was carried out; the main types of possible structural changes at enterprises have been revealed; it has been shown that the process of restructuring in general is the process of making changes to the enterprise structure of the specified types. It has been concluded that the structural approach to solving the problem of management of the enterprises restructuring is reasonably required, constructive and needs some adjustment to the methodology and methods of implementation of the main stages and procedures of the strategic management of enterprise restructuring.
The article analyzes the approaches to the definition of «efficiency». It has been noted that it is associated with the effect, considered as the ratio of results and costs or equated with the concept of «effectiveness». The approaches to formation of the system of indicators of efficiency of the financial and economic activity of enterprises have been characterized. The methods of factor analysis of profitability indicators (three- and five-factor DuPont models) have been considered, which helps to identify the reserves of profitability growth and is the basis for making decisions on improving the efficiency of the financial and economic activity of enterprise. An analysis of efficiency of the financial-economic activity of enterprises of Ukraine was carried out, determining profitability of sales, assets and own capital. It has been indicated that enterprises of Ukraine are characterized by increase of efficiency of financial-economic activity during 2014-2016.
The article is aimed at researching practical aspects of the fleet-management development in Ukraine; relationships that arise in this process; elements that interact in the market. The preconditions of the companies’ transition to the use of this concept in the management of fleet, as well as the opportunities that arise in the enterprises using the principles of fleet-management were considered. The main advantages and disadvantages of the implementation of fleet-management in companies with the available fleet of various sizes were researched. The main features, current tendencies of the fleet-management development have been indicated, ways of attraction of automobile enterprises to the use of leasing have been suggested. Prospects for further researches in this direction will be consideration of possibility of attraction of more enterprises to the use of principles of fleet-management in their management routine. Further development of fleet management will provide enterprises with significant opportunities and the reserve funds that can be used for development.
The article is aimed at distinguishing between the concepts of «freelance», «remote employment», «work from home» with highlighting of differences affecting the organizational-legal format and the economic aspects of social and labor relations between the parties to the agreements on work in remote mode. The prerequisites for the emergence of the non-standard forms of employment in the conditions of establishing the post economy and the electronic-network society have been determined. The data of sociological researches on the current condition and prospects of prevalence of remote employment in Ukraine have been provided. The types and forms of remote employment have been generalized according to different classifications. Using a number of criteria, the article discloses characteristic features of such atypical forms of employment as freelance, distance employment, and work from home. The disadvantages of the atypical forms of employment have been allocated and their advantages have been generalized. An analysis of the current normative-legal regulation has been carried out and the substantiation of organizational and economic foundations of freelancing, remote employment, work from home in Ukraine has been provided.
The article is aimed at a theoretical substantiation of possibilities and prospects of socialization of the tax redistribution of incomes of population as a direction of harmonization of its fiscal and regulatory functions, on the one hand, as well as private and public interests, on the other. The interrelation of social and tax policy in the mentioned sphere was explored for possibilities and potential of expansion of functional purpose of the tax redistribution of incomes of individuals in the direction of its socialization. The author has proposed and substantiated the introduction to the scientific apparatus of the terms of «socialization of the tax redistribution of incomes of individuals», «socialization of tax policy» in general, as well as «socialization of tax policy in the sphere of income taxation of individuals». In addition, the need to allocate the function of socialization together with the principle of socialization of the income taxation of individuals have been proved. It has been proposed to move from the proportional to the progressive income taxation of individuals with emphasis on the need to take into account the socio-economic situation of the payer, its inclination and sustainability to both socio-economic and fiscal risks, as well as the mandatory targeting of the tax redistribution of population incomes in order to solve the key problems of social development.
The article analyses approaches to formation of the export potential of industry on the micro- and meso-levels. A number of factors influencing the formation of the export potential of industry on the micro- and meso-levels has been considered. It was found that the components of the export potential of industry on the micro- and meso-levels are factors, capabilities (potential), and resources. It has been suggested to perceive the defining resources of formation of the export potential of industrial enterprises as: personnel, production, financial-investment, innovation, marketing, information, organizational, and managerial. It has been found that the main resources of export potential of the industry of region include: production, raw material, natural, financial, investment, social, and innovation. There is a number of opportunities that contribute to the formation of the export potential of the region’s industry, in particular: labor, industrial, financial, raw material, natural, investment, innovation, social, information, and organizational-managerial.
The article is aimed at developing methodology of strategic analysis of the technical and technological provision of agricultural enterprises for further use of the obtained results in the process of substantiation of the strategy of strengthening their technical and technological base and increasing the level of return on assets. The main scenarios of technical and technological development of agricultural enterprises have been allocated, which are determined by the dynamics of arable land in the calculation of 1 physical tractor and the number of physical tractors that are at the disposal of enterprise. The peculiarities and priority directions of technical and technological provision of agricultural producers within each of the scenarios have been determined. The author has proposed the methodology of multi-factor grouping of agribusiness actors according to the indices of the available arable land and the number of physical tractors, arable land per 1 physical tractor, and the total cost of agricultural production. The necessity of using the suggested methodological approaches in the process of substantiation of the strategy of technical and technological provision of agricultural enterprises has been substantiated.
The article is aimed at defining theoretical foundations and developing scientific-methodical and practical recommendations on substantiation of target values of indicators of financial results for organization of problem monitoring at trade enterprises. It has been determined that the tasks of problem monitoring of financial results depend on the certain stage of the life cycle of enterprise. Its staying at the stages of development, formation or recession requires differentiation of both management goals and target values of financial results. Taking into consideration the coherence of determination of financial results, it has been proved that the main object of problem monitoring is the indicator of net financial result. In order to ensure the break-even activity of a trade enterprise, the target setting for the formation of its net financial result is to achieve zero value; to maintain the rate of growth and profitability of equity capital – a financial result, calculated according to the maximum profitability of equity for the enterprise; to maximize the financial result and ensure the profitability of equity at the level of enterprises-competitors – the financial result, taking into account the maximum profitability of equity based on the data obtained from the benchmarking analysis.
The publication is aimed at developing a conceptual approach to understanding the essence of economic growth of enterprises in conditions of dynamic changes in the external environment. The essence of categorical apparatus of economic growth of enterprises in conditions of changing external environment was researched. The interrelation of factors of economic growth determining the efficiency of functioning of production systems was studied. An analysis of dynamics of structure and composition of GDP by branches of industry was carried out. It has been specified that the economic growth, determined by the growth of GDP per person, is an indicator of improvement of welfare allowing to solve various social and economic objectives. The fundamental difference between the concepts of economic growth and of economic development has been emphasized. A functional scheme of the conception of management of innovation processes and economic growth of enterprises in conditions of dynamic changes of the external environment has been proposed, in which the role of material and resource components of production is substantially reduced and the role of the intellectual component of management is increased.
The article is aimed at studying the existing scientific approaches to the process of modeling the economic mechanism of intellectual security of enterprise. The author has allocated three approaches: process; based on IDFE0 methodology; system, considering the entities of economic activity as complex systems; and the so-called «information», based on the theory of economic mechanisms. The main features of each of the studied approaches have been disclosed, suggesting to consolidate them to obtain a synergistic effect in the construction of the economic mechanism of intellectual security of enterprises. The basic principles of creation of mechanisms of intellectual security of enterprise have been developed. Also, on the basis of the main postulate of the theory of economic mechanisms – reverse design, the cyclic passes process of designing the economic mechanism of intellectual security of enterprise has been illustrated. That, certainly, does not exhaust the theoretical problematics in the field of modeling the economic mechanisms of intellectual security of enterprise, raising new challenges for further researches.
The article systematizes the existing views on the category of «Financial Investments» (FI) and substantiates that the ideology of financial investment be disclosed by determining the degree of regulation of this concept. In accordance with both normative and scientific approaches a matrix of the terminological essence of definition of FI was constructed, on the basis of which three fundamental components were allocated: object-static, dynamic, and target. Elements of the concept of «financial investments» had been structured and a component analysis was carried out, which became the basis for constructing the logic of interpretation of this economic category with the purpose of leveling theoretical differences in the interpretation of financial assets in terms of harmonizing their accounting with the IFRS and the ACI. It has been substantiated that there is a transition to the more developed theoretical level of perception of FI, which is expressed in the interpenetration of economic and legal branches of knowledge in the context of interpretation of this scientific category while positioning investment processes in the international coordinate system.
Calculating the self-cost is one of the most important processes in both accountance and management accounting. The article is aimed at developing the order of interaction between management accounting and accountance in the implementation of calculating the self-cost, which will reduce the accounting work and most reliably determine the self-cost level. The author has allocated three stages of calculating the self-cost, which maximally unite approaches of management and accounting to the given question, create an opportunity to determine not only the break-even (normative-profitable) volume of production (sales) together with the break-even (normative-profitable) price, but also the real profitability of product, as well as significantly reduce the volume of accounting work by using the data already available from another accounting calculation.
The article is aimed at determining the order and methodology of auditing the functional component of the software for an computer accounting system (CAS). It has been found that software auditing should be performed separately for each of its components. The components of the functional part of the CAS software are the database management system (DBMS) and the application software supporting the accountance automation. For auditing of the first component part are used such techniques as general evaluation, subject check of the embedded algorithms of information processing. Auditing the client software algorithms is carried out by means of the control data method, which is reduced to such procedures as creation of another database of test data with imaginary objects and its processing by the client program, as well as introduction in a copy of the real database of imaginary objects (employees, creditors, material values) and the formation of reporting. Not only the current methods of calculation or evaluation of accounting objects, but all of the software, are subject to mandatory verification. This will avoid errors if the enterprise accounting policy changes.
The article is aimed at exploring the economic content of the concept of «land resources» as an object of accountance, establishing its relationship with the following terms: «land», «natural capital», «land capital», «land property». On the basis of consideration of the essence of the concept of «land» at the legislative level and an analysis of definitions of the content of this category it has been determined that «land» is a special kind of biological asset, means of production, and the spatial basis of placement and development of branches of the national economy. According to results of an analysis of the essence of the terms of «natural capital» and of «land capital», it has been determined that it is inadvisable to include these concepts in the set-up of accountance objects. The invidiousness of identification of the concepts of «land resources» and of «land» has been proved, as these concepts are related as general and private. It has been substantiated, that the land resources are the object of accountance, and the land property acts as a unit of accounting of land resources.
With regard to the actualization of problematic issues related to the inclusion of the domestic market in the open economy area, there is a question of assessing the quality of control environment of the companies represented therein. One of the ways to improve the reliability of the internal control system (ICS) is its assessment on compliance with the provisions of the Sarbanes Oxley Act (SOX). That is why the problematic issue for such companies today is the formation and provision of an internal control system policy that would allow managers of different levels to use a single document and would consider its periodic comprehensive assessment on the basis of an expanded list of control tests. The article substantiates the necessity to form an expanded set of tests for assessment of the ICS, which will help to identify its gaps and promptly take measures to prevent their occurrence in the future.
The article substantiates the necessity of organization of internal audit of receivables and accounts payable at the trade enterprises, which will allow the decision-makers to obtain confirmation of the validity of the accountance data. The theoretical substantiation of bases of monitoring together with necessity of its carrying out in the accountance system of accounts receivable and accounts payable was considered. The scheme on interaction of subjects of control has been proposed, in terms of which each of the examined subjects of control is in constant information interaction with other divisions. To effectively control the movement of debt, trade organizations are encouraged to use the forms of operational reporting developed as part of improving internal audit as a tool to enhance the efficiency of the internal control system.
The article is aimed at determining the optimal organizational structure of accounting service in connection with the emergence of modern forms of accountance – outsourcing and insourcing. The approaches to interpretation of the organizational structure of the accounting service have been defined, as well as the main factors influencing its building in the current conditions have been identified. The basic criteria for the enterprise’s selection of outsourcing or insourcing in the course of construction of an accounting service structure have been provided. The peculiarities of organization of work at the enterprise-outsourcer depending on its territorial placement have been determined, that defines the model of accounting and the way of organization of information infrastructure. Prospect of further research is substantiation of determining the economic feasibility of the enterprise’s transition to the accounting outsourcing.
The article discloses the essence of budget policy and defines its features in conditions of strengthening of integration processes. The analysis and assessment the share of the public debt and the budget deficit in the GDP of the European Union Member States for 2007 – 2016 were carried out. The approaches to ensure the balance of budget in the conditions of transformational changes have been defined. It has been substantiated that measures on reduction of budget deficit should be carried out in stages with simultaneous increase of efficiency of public production, provision of recovery of national economy, that is a guarantee of the financial-budgetary stability of the country and a source of growth of financial resources; an important strategic objective of budget policy is to optimize and restructure expenditures of budgets of different levels, including by directing them towards solving the problems of structural adjustment of economy and concentration in its prospective sectors.
The article is aimed at studying the current status and determining the main results of conducting the State financial audit by the State audit service in Ukraine, as well as developing proposals as to ways of its improvement in view of the experience of the world’s leading countries and the requirements of international standards in this sphere of relations. The main indicators and results, which characterize the status of conducting by bodies of the State Audit Service of the State financial audit on key directions, were considered. The obtained data indicate that the State financial audit is taking place in the direction corresponding to international practice. Today, however, because of a number of problems and declarative provisions related to the organization and conduct of the State financial audit, it cannot fully implement all its functional capabilities and tasks. Directions of improvement and transformation of the State financial audit have been proposed. The prospect for further research is development of a holistic mechanism for the functioning of the State financial audit, which will unite all its directions at different levels and its participants.
Scientific approaches to the role, influence and peculiarities of usage of budget deficit as an instrument for ensuring social development both in Ukraine and in the EU countries have been disclosed. Influence of certain types of budget deficit on the economic system has been explained and expediency of considering the fluctuations of exchange rate, along with conditions of attraction of credit resources for definition of the operational budget deficit, has been substantiated. The practical results include the analysis of budget deficit indicators in Ukraine and in the EU countries, as well as the factors that determined their change. Both the national and the international experience, cyclical economic development, crisis events in the economy have demonstrated that the budget deficit is an important instrument of financial policy. Its usage helps to reduce the negative impact and to ensure a way out of the economic crisis. The budget deficit is an effective lever for macroeconomic management, which should be actively used to accelerate economic growth in the developing countries in the context of globalization.
The article is aimed at studying the relationships between the efficiency of the budget policy and the socio-economic development of country, assessment of the implementation of expenditures of the consolidated budget of Ukraine for financing certain programs of social development. It has been found that economic growth is possible due to the development of both the real sector of the economy and the budgetary support of projects in the sphere of health, education and culture. An important criterion for the success of the budget policy is also the level of accessibility of the public services contributing to the productive economic activity. A systemic instrument for implementation of budget policy is the program-target method, which allows to assess achievements of concrete results at all stages of budget process. It is based on the budget programs, which represent a complex of interrelated tasks and activities aimed at solving the most important problems of development of the State, individual branches of economy, and administrative-territorial units.
The socio-economic development of country and its individual territories depends on the efficiency of both accumulation and allocation of financial resources, which is determined by the effectiveness of budget process. Therefore the purpose of the article is theoretical and practical substantiation of prospects for modernization of the mechanism for budgetary regulation of the socio-economic development on the example of Lviv. Features and the main instruments of budgetary regulation of the socio-economic development of the city were researched. The efficiency of allocation and accumulation of budgetary funds, including through tax policy and the inter-budget transfers, was analyzed. Tendencies of changes of indicators of the socio-economic condition of Lviv and influence on them of three main elements of the budget regulation mechanism have been determined. Shortcomings of the existing mechanism for budgetary regulation of socio-economic development of the city have been defined, prospective directions of its modernization have been suggested.
The article substantiates the theoretical aspects of determining the components of the banking sector debt security of the national economy. The necessity of separation of: debt obligations of the banking sector; direct borrowing of commercial banks in domestic and foreign markets; debt securities issued by banks on the domestic and foreign markets; debt obligations of economic agents to banks; servicing and repayment of government securities acquired by the banking sector; return of loans provided by the banking sector to clients and counterparties and factoring; as well as bank guarantees have been considered. The relationship between debt security and other components of financial security of the banking sector has been determined. The place of debt security of the banking sector of the national economy in the security of the country’s debt area has been determined.
The article is aimed at deepening the theoretical foundations of oversight payment systems together with the main directions of its implementation. Development of the theory of oversight payment systems from the foundation of the Committee on the schemes of interbank netting and to the contemporary understanding of the term was investigated. Theoretical approaches to definition of the essence of oversight payment systems have been deepened by allocating two of its main directions: monitoring and bringing the payment systems into line with international standards. It is suggested to classify the approaches of central banks to the implementation of oversight in accordance with the nature, levels, orientation of implementation, as well as with the legislative right to the implementation of oversight by the central bank. In addition, the relationship has been determined and it has been differentiated between the concepts and activities concerning the «oversight payment systems» and «regulation of payment systems». The main steps, taken by the National Bank of Ukraine to implement the function of oversight payment systems, have been defined.
The article is aimed at theoretical substantiating the essence of competitiveness of the insurance sector. Etymology of the words «competition» and «competitiveness» was researched; assessment of the interpretation of the concepts of «competitiveness of country», «competitiveness of the national economy», «competitiveness of branch», «competitiveness of insurance company», «competitiveness of insurance service» in domestic science was carried out. The author’s own explanation of the concept of «competitiveness of the insurance sector» has been substantiated, defined as the ability of representatives of the insurance sector to participate in competition between sectors providing the same services at both the national and the foreign markets. Prospect for further research in the development of insurance relations is to deepen research on the competitiveness of the insurance sector in order to determine its peculiarities and directions of improvement.
The article is aimed at analyzing and systematizing changes in the national legislation on accounting and taxation, which have been made since the beginning of 2017, and determining their impact on the further activity of enterprises in Ukraine in the conditions of the European integration. On the basis of research on the provisions of several laws of Ukraine, a more detailed analysis of the changes on taxation of economic entities was carried out. New approaches to accounting and financial reporting of economic entities in Ukraine have been systematized. The carried out analysis displays that today an active and purposeful legislative work is in progress in the direction of liberalization and modification of tax legislation, as well as bringing the legislation in the sphere of accountance in compliance with the requirements of the EU directives and international standards. Prospect for further research is studying of the results of implementation of these changes, beginning with 01.01.2018, and their impact on the activities of enterprises in Ukraine.
Ukraine is going through the stage of complex structural-sectoral reforms directed towards increasing the competitiveness and attractiveness of the national economy, as well as improving the social welfare and living standards of the population. The issue of harmonization of taxation in Ukraine with the EU norms is rather sensitive and debatable, considering the potential effects and consequences of taxation impact on the real sector of economy. The article is aimed at defining features of administration of excise tax within the terms of harmonization of tax legislation of Ukraine with the EU norms. Features of administration of excise tax in Ukraine and possibility of its improvement by implementation of the 118-th Directive of the Council of the EU were considered, in particular: activity of excise warehouses for all kinds of the harmonized excisable goods; production of excisable goods at excise warehouses in the mode of suspension of taxation and transition to payment of excise tax while issuing the excisable goods for consumption; introduction of the unified automated system of controlling the turnover of all excisable goods, similar to the system of electronic administration of fuel sales.
The article is aimed at assessing the approaches to classification of the State financial control, as well as disclosing the relationship and differences between its forms, types and methods. The results of comparative analysis of existing classifications of the State financial control have been covered. The substantiation of its identification by forms, types and methods of control was explored. Clarification of the interpretation of the concepts of «form of control», «type of control», «subtype of control», «method of control», «methodical reception of control» has been provided. It has been determined that the form of the State financial control is a manifestation of the internal organization of control and the methods of its carrying out; a model of classification of the State financial control has been substantiated; attributes of the first and second order have been allocated; substantiation of methods and techniques has been improved; their composition and structure have been identified. This approach allows to divide general questions of the State financial control into theoretical and practical and, taking into consideration the expansion of the list of objects of the State financial control, will help to improve its methodology.
The article focuses on the modern financial technologies in the sphere of monetary and credit circulation, in particular, the ontology of so-called virtual currencies is investigated, theoretical, methodological and practical aspects of their implementation are defined both in the retrospective and in modern contexts. Along with the analysis of theoretical developments of domestic and foreign scholars, a comparative analysis of the international financial and economic issues of establishing effective regulation was conducted, the main provisions for further improving the coordination of the monetary, financial and economic policies in the mentioned sphere with regard to aspects of sustainable development, institutional economy, tax policy and counteracting the money laundering have been expounded.
The article is aimed at researching bitcoin, the digital currency. It has been found that Bitcoin is a cryptocurrency, that is, the virtual money, which has no material equivalent. The history of creation and development of cryptocurrency was reviewed. There is a reduction in volatility, which guarantees the security of currency, as well as the increase in currency volume and the inability to estimate the profitability of bitcoins. The dynamics of the value of digital currency in US dollars over recent years has been analyzed. Improvement of attitude of many countries to the considered cryptocurrency, in particular the USA, Germany, Spain, Canada, Australia, Israel and Scandinavian countries has been identified. The reasons of Ukraine’s interest in Bitcoin have been considered. Possibilities of creation of cryptocurrency on the territory of Ukraine have been analyzed, i.e. cost of electricity for mining, the legal status of mining firms, and the attitude of the National Bank of Ukraine to the digital currency. It has been concluded that the recognition of Bitcoin by the world countries in the future will allow it to be granted the status of world-wide currency.
The article considers the main aspects of the CRM-systems usage in the management of relationships in franchise retail trade networks (FRTN). The essence of concepts of «CRM-strategy» and «CRM-system» has been disclosed, their differences have been defined. The basic directions of implementing the CRM-strategy of management of interaction of franchisor and franchisees, and also components of information support of CRM-systems have been defined. A methodology of introduction of CRM-strategy in activity of FRTN has been suggested; a model of management of FRTN on the basis of CRM-system has been developed; the main advantages and disadvantages of the CRM-systems usage in the activities of FRTN have been defined. The scientific and practical benefit of the suggested management model provides franchisor to carefully analyze all business processes, make managerial decisions in order to improve cooperation and support of franchisees, increase sales volumes, increase profitability, maintain franchisee loyalty, and create competitive advantages for the entire franchise network.
The article is aimed at analyzing the status of software provision of simulation modeling of economic systems and disclosing the possibilities of application of the integrated software-technological platforms in the building of market models. Problems in the field of applied introduction of the method of simulation modeling have been defined; the status of the software-technological provision of the simulation modeling of economic systems has been analyzed. It has been suggested to use the integrated system of multi-approach simulation modeling AnyLogic as one of the most powerful modern software platforms. The variant of the model of competitive multi-product market adapted to the specifics of pharmaceutical industry enterprises has been considered. The work of the model can be illustrated by results of the situational simulation experiments on the example of the pharmaceutical company «Farmak». The possibilities of parametric adjustment of imitation experiments together with the spectrum of their application in practical activity of pharmaceutical enterprises have been demonstrated.
The article substantiates the improvement of the author’s own conception of the competitiveness of production on the basis of the clarification of composition of the main factors, dependent and independent of enterprises. The existence of a close relationship between the quality and competitiveness of produced and/or sold goods, the competitiveness of both enterprises and country, and the quality of life of population in the country has been reasoned. An analysis of consequences of the long-term social irresponsibility (SI) of the German company «Volkswagen» concerning cars with diesel engines has been provided. In such cases, the author proposes to use the concept of «false competitiveness». According to the author’s concept, the SI of enterprises in any country is a consequence of low or insufficient high quality of its economic system, the State regulation of economy; lack of division of power and business; corruption; poor quality of laws and regulations that ensure the orientation of entrepreneurship to social responsibility; lack of strict material and criminal liability for the anti-social irresponsibility of enterprises.
It is shown that one of the elements in methodological basis of enterprise strategic choice concerning its development is the model of enterprise development. There are principle aspects of modeling enterprise development (targets, principles of building, features, characteristics, assumptions and limitations of the model) considered in the article. There is content-context field for the model of enterprise development shown in the article. Such content-context field contains context, content-instrumental and target aspects. Every of such aspects specify content of the model and its characteristics. The task of modeling the enterprise development is solved by building five specific models of enterprise development that are combined into general model of development: model of ability of enterprise for development, model of choosing strategy of development, model of choosing vector of development, model of choosing basis of development and model of result of development. Functional purpose of every model is shown. There are their relationships and content considered in the article. Their place in structure of general model of enterprise development is defined. Their role in strategic choice of the enterprise concerning its development is shown.
The article defines key features of introduction of risk-management at the Ukrainian enterprises taking into consideration personal characteristics of managers and identifying the main risks that impact entrepreneurial activity. It has been proved that the essence of entrepreneurial activity is reduced to adequate perception of risk by the entrepreneur and to the ability to prevent its occurrence. The authors suggest their own approach to definition of the essence of entrepreneurial risk. In the article, risk management is considered as a system of enterprise management, providing for timely detection (proactive action) and adequate response to the occurrence of risks in the entrepreneurial activity (protective action), the purpose of which is to ensure the seamless operation of the enterprise and its continuous development. The algorithm of implementation of risk-management at enterprise has been developed. The «Top-10 risks of 2017» has been analyzed and it has been concluded that for the Ukrainian enterprises the most significant for today are: changes in the legislation; raising the level of taxes, fees and costs of communal payments; unskilled personnel; loss of the consumer as result of actions of competitors; raider attacks; ATO.
The article is aimed at elaborating a methodical approach to the formation of the system of innovation management of development of enterprises of hotel-restaurant industry. The main problems of the domestic enterprises of hotel-restaurant industry were considered. An analysis of economic essence of the concepts of: «system», «innovations», «management», «development» was carried out and the interrelation between them was determined. The decomposition analysis of the concept of «innovation management of development of enterprises» has been proposed and it has been defined that for the efficient functioning of enterprises of hotel-restaurant industry in conditions of rigid market competition it would be necessary to implement the system of innovation management of enterprise development, the essence of which is formation of a process, aimed at increasing competitiveness, individuality, adaptability, awareness, improvement, cognition, quality, and other characteristics.
The article is concerned with the definition of peculiarities of management of production stocks within the management system of enterprise. The article thoroughly researches the essence and peculiarities of the process of management of production stocks as an economic category that, unlike existing interpretations, has allowed to specify semantic and functional content of the concept. Management of production stocks of enterprise is presented as a specific function of management in the enterprise management system, which is being implemented on the basis of planning, organization of work with production stocks, motivation of employees, related to production stocks, control and regulation of production stocks. Also the model of selection of methods for motivation of employees on the basis of criteria of cost and duration of action has been presented; directions, objects and subjects of control of production stocks have been defined; a sequence of control and regulation of production stocks has been formed. The scientific developments can be used by enterprises to improve the process of managing production stocks.
The article considers the motivational process in bank. The essence of material and intangible component of encouraging employees to work has been disclosed. Attention is paid to the model of staff motivation on the example of PJSC CB «PrivatBank». The main disadvantages of motivational process have been identified and ways of improvement of the existing system of staff motivation have been suggested in favor of obtaining the best labor productivity.
The article is aimed at forming a scientific basis and defining the main directions for development of the strategy of enterprises-producers of medicinal plant production. The basic kinds of production which are made from medicinal vegetative raw materials in the current conditions have been concretized; the main directions of activity in the sphere of medicinal plant production, developed over many centuries, have been revealed and generalized; the separate variants of strategies of the enterprises-producers of medicinal plant production have been outlined and examples of implementation of certain types of strategies in the conditions of practical activity have been provided. A whole of the basic concepts of medicinal plant production, designed by the author, has been presented. Special attention has been given to the presentation of medicinal plant growing as form of a separate sphere of activity, with allocation of its object, subject, purpose, and basic functions. Further scientific researches will be directed to elaboration of an efficient strategy of development of enterprises-producers of medicinal plant production in favor of strengthening positions of the given sphere in the market and securing it a worthy place in the aggregate of branches of national economy.
The article is aimed at researching the theoretical foundations of the concept of branding and forming a conceptual model of branding of the integrated business structures. The concept of branding of IBS is systematized and synthesized by three directions: overview of theories of management of integrated business structures, based on the principle of economic integration; overview of the brand management models based on the principle of brand-oriented management; overview of management approaches, the essence of which is synthesized in the aspect of application to the management of brands of the integrated business structures. Special attention is paid to the factors influencing the efficiency of the process of integration of business structures. Further development of modelling the process of integration branding in the IBS system is of great importance, as the brands of two unifying companies usually have their own identities, unique features within the terms of formation of the brand’s style and philosophy. In such a fundamental issue it is necessary to define the strategy of brand integration, i.e. whether it will be a single brand, a joint brand, a flexible brand or a completely new one.
It has been determined that the strategically important direction of development and increase of efficiency of functioning of domestic enterprises, carrying out activities in the internal market, is use of approaches and principles of leadership. It has been proved that development of leadership requires proper intellectual and personnel provision of enterprises. The article defines the essence of concept of intellectual-personnel provision and provides its structural-functional characterization with components of innovation, technical and technological security, structure of staff, stability of personnel, productivity and efficiency of labor, social security, staff development. It has been proved that in order to form intellectual-personnel provision of enterprises it is necessary to implement such measures as formation, accumulation and effective use of intellectual and personnel capital, development in terms of intellectualization of enterprises. It has been determined that the advancing of intellectual-personnel provision of enterprises needs to improve the securing of enterprises with qualified personnel and intellectual capital, enhancing the stability of staff and increasing efficiency of use of intellectual capital, providing enterprises with effective and productive work, social protection, training and development of staff.
The article is concerned with researching the evolution of theories of taxation and its role in the regulation of the welfare of population. The evolution of tax theories is divided into six stages. At the first stage of formation of ideas of tax regulation, the tax was considered only as obligatory payment of each member of society for the minimal volume of services on the part of the State (ensuring personal safety and safety of property). The second stage of the evolution of taxation theories is setting the question of equivalence of the taxes paid and the services received from the State. The third stage is characterized by attention to the impact of income tax on the level of individual and social welfare, including the impact of corporate taxes on the level of remuneration and employment of population. The fourth stage relates to the determination of the optimal correlation between direct and indirect taxes in order to ensure the growth of public welfare. The fifth stage is characterized by an increasing role of the institutional aspect of taxation, especially its behavioral component. The sixth stage is related to the change of approaches to defining the essence of welfare, which is complemented by the ecological component. One of the directions for further researches is a systematization of the tax instrumentarium, which was used in the western practice and could be used in the future in Ukraine.