Business Inform

8-13

Authors: Golvazin O. M.

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.

18-23

Authors: Beztelesna L. I., Vovk V. M.

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.

30-35

Authors: Novikova L. V., Chernyshova L. O.

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.

41-46

Authors: Isaieva N. І.

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.

52-60

Authors: Bubenko P. T., Panova O. D.

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.

67-74

Authors: Dekhtyar N. А.

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.

81-89

Authors: Grischuk S. V.

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.

96-101

Authors: Nazarova K. O., Kopotiienko T. Y.

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.

107-111

Authors: Vasilchuk N. O., Perepelyukova O. V.

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.

120-127

Authors: Bogdan N. M.

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.

132-138

Authors: Yaroshenko I. V., Semigulina I. B.

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.

146-152

Authors: Oganezova G. V.

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.

158-167

Authors: Moroz M. O.

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.

174-182

Authors: Aksonova I. V.

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.

190-196

Authors: Andriichenko Z. O., Chmutova I. M.

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.

203-211

Authors: Kuzmin O. Y., Bortnikova M. Н.

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.

221-226

Authors: Grygorash O. V., Teroshyna Y. О.

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.

233-239

Authors: Herasymenko O. O., Shchetinina L. V., Rudakova S. G.

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.

252-257

Authors: Pavlenchyk N. F., Protsevyat O. S., Skrynkovskyy R. M., Harasym L. S.

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.

263-268

Authors: Kruhlova O. A., Kozub V. O.

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.

275-281

Authors: Puyda H. V.

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.

289-292

Authors: Malikov V. V.

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.

299-306

Authors: Nechyporuk N. V.

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.

312-317

Authors: Akimova N. S., Toporkova O. V.

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.

323-327

Authors: Makogon V. D.

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.

335-340

Authors: Kucher G. V.

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.

346-354

Authors: Pidkhomnyi O. M., Zhurba O. Y.

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.

362-371

Authors: Balakina I. S.

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.

380-388

Authors: Shot A. P., Sivak A. S.

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.

395-401

Authors: Baraniuk Y. R.

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.

418-423

Authors: Shuba O. А., Honcharova Y. Y., Bulygina A. V.

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.

430-440

Authors: Sokolovska Z. M.

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.

448-453

Authors: Otenko V. I., Pohorelov Y. S.

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.

459-464

Authors: Davydova O. Y.

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.

472-477

Authors: Izyumtseva N. V., Korshunov R. І.

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.

482-488

Authors: Nifatova O. M.

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.

494-500

Authors: Lavrenkova I. M.

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.