Business Inform

8-15

Authors: Pelekh O. B.

The article is concerned with the group of theories of development «from below» which appeared as the answer to criticism of inadequacy in the practice of models of the opposite group – development «from above». The latter theories concentrated exclusively on production processes and economic entities, which proved to be insufficient. The conceptions of development «from below» are focused on endogenous factors, including intangible ones, which regional communities have available. Theories of development «from below» are internally heterogeneous, among them it is possible to distinguish three groups of theories. The first is a group of «soft» theories. Treating the region as a subject of development, they take as a basis the fact that, according to current dominant and proven practice tendencies, development takes place in the context of not only cooperation but also a significant dependence on near and far environment. These theories include the theories of integrated development of region. The second group of theories is the so-called institutional theories. They attach great importance to social and cultural phenomena as factors of economic growth. At the same time, these theories indicate the importance of «self-development» of region. To this group of theories can be attributed theories of endogenous development. The third group of theories recognizes subjectivity and self-development of region together with local territorial units as a starting point for development. These theories include the orthodox theories of regional development and theories of the independent region and local development.

23-33

Authors: Lubenchenko O. Е., Pohorelov Y. S.

The subject area of audit of foreign economic activity of enterprise is defined as a set of connected and interrelated economic facts in the sphere of foreign economic activity (FEA) of enterprise. Elements of the subject area of audit of FEA of enterprise are presented and the basic questions on the economic operations therein are defined. The legal basis and documentary support of operations of export-import of goods and services, risks of operations of export-import of goods and services are considered, features of their taxation and reflection in the financial statements of enterprise are displayed, features of export services are disclosed, attention is focused on the essential issues that require consideration on the part of auditor.

40-52

Authors: Kovalenko L. O., Lukiashko P. O., Hnedina K. V.

The article is aimed at generalizing the experience of the post-Soviet countries on introduction of financial instruments of modernization of electric power industry sector. The article systematizes data on use of financial instruments of modernization of electric power industry by the governments of the former USSR countries. In addition to grouping of financial instruments by countries, was also assessed the transformation of structure of electricity production in the context of primary sources for 25 years (1990–2015). Attention was paid to renewable and fossil energy sources, with allocation of natural gas in the structure of the latter as more ecologically sustainable. As a result of the carried out research, the conclusion was obtained about the determining role of objective factors in the development of the country’s economy in the technological transformation of its electric power industry sector, while government actions to implement financial instruments for stimulating this process were generally of secondary importance.

59-68

Authors: Pedchenko N. S., Kimurzhiy M. I.

The article is aimed at studying, systematizing and comparing the experience of management of the development potential of housing and communal services of foreign countries with Ukrainian practice. Analyzing and estimating the main advantages of the world experience of management of the housing and communal services sector, the possibilities of its adaptation to the Ukrainian realities are determined. The phased approach to introduction of the world experience of management of the development potential of housing and communal services, giving attention to peculiarities of separate management of spheres of housing and municipal economies in foreign countries, is proposed. The general tendencies in activity of housing and communal utilities of the Eastern Europe countries and the Baltic States are researched and the influence of activity of these enterprises on social protection, provision and standard of living of population is analyzed. Emphasis is made on the experience of the State support of financing the capital repair and modernization of apartment house. The differences in the formation of tariff policy both in developed countries and in Ukraine are defined, on the basis of which the authors have developed the prospective, adapted to domestic conditions, directions of improvement of the management of enterprises of housing and communal services in Ukraine. Prospects for further researches in this direction are definition of practical recommendations and tactical actions on adaptation of the positive world experience of management of the development potential of enterprises of housing and communal services in Ukraine.

76-80

Authors: Shevchuk S. V.

The article considers the dialectic of economic relations arising in the provision of customs interests from the standpoint of the State regulation. The scientific-theoretical groundworks in the field of the chosen vector of research are analyzed and systematized, on the basis of what the dialectical approach to understanding the essence and purposes of tiered interaction of subjects in providing own interests in the customs sphere is proposed. In the course of research, the leading role of customs policy was defined as an important component of the system of customs interests. The main aspects of influence in the plane of international, macro- and micro-levels, interaction of economic entities on the provision of customs interests of the State are allocated and substantiated. Prospects for further researches in this direction is definition of essence of the concept of «regulatory potential of the State», and also allocation of the dominants and criteria for its estimation in provision of customs interests.

87-92

Authors: Kondratenko N. O., Molodchenko T. G.

The publication identifies the problems of harmonizing economic interests at the regional level. The necessity of research on interests of economic entities of regional level is specified, because contradictory interests of tiered subjects of economic system are manifested through their economic relations. It was clarified that regional policies to ensure sustainable development of the region should be based on economic, social and environmental policies. The approaches to definition of the nature of economic interest are allocated. The authors have reasoned that the main feature of functioning of the regional level is its own, specific system of economic interests connected with presence of many entities of economic activity on territory of the region: enterprises of local, regional, and of the State subordination, various institutions, and private enterprises. It is concluded that regional confrontations of economic interests, unfortunately, are very poorly amenable to regulatory actions by the State and regional authorities. Harmonization of economic interests in the region should be based on a combination of joint efforts by the State, business and society to find directions to eliminate contradictions for a balanced socio-economic development.

103-109

Authors: Oliievska M. H., Petrukha S. V.

The article is aimed at studying the correlation of the income per capita level with the financial support of the educational-scientific sphere, and determining on this basis the directions of improving the efficiency of education financing in the countries with low income per capita, with attention to its potential regulatory-institutional adaptability to the current conditions of Ukraine. The current economic development of foreign countries is analyzed, the countries are grouped according to the criterion of GDP per capita; a correlation between the level of per capita income and the level of the State expenditure on education is determined. It is identified that Ukraine belongs to the countries with low income per capita. Directions of improvement of management and financing of education are suggested, the main of which are: optimization of distribution of financial resources; diversification of funding sources by expanding the range of educational services and attracting resources from the private sector, etc. Prospect for further research in this direction is to determine the interdependence between the level of income per capita and the State expenditure on health, social protection to substantiate proposals for financing at a sufficient level the main activities in which human capital is being reproduced.

116-121

Authors: Panasenko I. V.

The article is aimed at researching the factors of economic growth in the education sphere of Ukraine. It is determined that the result of activities in the sphere of education, provision of educational services at the macro-economic level can be the volumes of gross added value of education, and factors of economic growth can be the number of employees and the amount of capital investments in the researched sphere. The use of the mentioned indicators is substantiated taking into account the modern system of providing information by the State Statistics Service of Ukraine. Tendencies of changes in the factors of economic growth for 2007–2016 are analyzed. The model of economic growth in education with exogenous inclusion of the factor of scientific-technological progress is built. The indicators of efficiency are calculated by correlation of factors of the economic growth function in the sphere of education. The necessity to increase the volume of capital investments in the sphere of education for modernization of material and technical base, use of the newest software, forms and methods of training is substantiated.

128-133

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

The article is aimed at researching peculiarities of legal regulation of remuneration of scientific workers, finding possibilities of its improvement to meet the requirements of dignity. The achievement of the goal set should form a powerful innovative potential of Ukraine and accelerate its innovative development. It is determined that changes in the amount and organization of wages of scholars are necessary. But in view of unreadiness of the Ukrainian economy to fundamental changes in financing research activities, these changes should be implemented in stages: increase in the salaries of scientific workers due to accounting of the degree and academic title; development and approval of the Handbook of qualification characteristics of employees of research institutions of NAS of Ukraine; substantiation of job coefficients (tariff discharges); change of the official salary of scientific worker of I. tariff rank; bringing the scholar’s work income to the level of developed countries.

139-144

Authors: Davydova O. Y.

The article is aimed at forming the concept of innovative management of the development of enterprises hotel and restaurant industry as economic systems in modern market conditions. It is determined that the driving force of transformations within the enterprise is the innovative management of its development, the efficiency of which is defined by the nature of changes in the environment, the ability of the enterprise to adequately perceive these processes, and be able to readjust in accordance with objective regularities. The carried out theoretical analysis made possible to allocated the main features of adaptation from the standpoint of systemic, situational, and process approaches, and to present the basic elements of adaptation. It has been determined that the innovativeness of management of economic processes is a complex and underrated phenomenon, which includes change management, orientation towards both result and capability. According to results of the research, the conception of innovative management of the development of enterprises of hotel and restaurant industry as economic systems is proposed.

153-159

Authors: Burennikova N. V., Yarmolenko V. О., Yurchenko O. M.

The article proposes the methodology of practical use of game theory for analyzing of risks of subprocessions of operational processes of agricultural enterprises on the basis of models of components of effectiveness by Burennikova (Polishchuk) – Yarmolenko and relevant indicators. The methodology is considered on the example of processes of formation of gross incomes at five agricultural enterprises of grain products subcomplex as subprocesses of operational processes of these enterprises. A certain payment matrix for the case of non-strategic game (playing with nature) was built. A gains matrix would generate a risk matrix. Two risk matrices are obtained, depending on the two formulas according to which the elements of these matrices are calculated. According to the data of these two risk matrices, the maximum risk values are found in each row, and two corresponding column matrices are drawn from these values. On the basis of the mentioned column matrices, a ranking of risks of functioning of the considered enterprises is carried out. The article researches the risks of functioning of enterprises in terms of effectiveness. Similarly, one can research the mentioned risks from the standpoint of efficiency.

166-172

Authors: Sharko M. V., Gusarina N. V.

The article is aimed at building the functions of forecasting the indicators of economic development of production, represented by time series. Modeling of changes of financial-economic indicators of production in short and medium-term perspectives is considered. The methodology of detection of anomalies of a time series together with significance of their influence on values of the basic characteristics of a time series is provided. It is substantiated, that forecasting of processes of economic development of enterprises is most optimally executed by means of polynomial quadratic approximation. Use of the proposed approach allows to exclude subjectivity of expert estimation and to increase accuracy and reliability of forecasts. The prospect of further researches in this direction is comparison of real production data of financial-economic indicators of dynamic series with the calculated trends and adaptation to current conditions. Further development of modeling and forecasting of processes of economic development implements the process of constant updating of the model depending on influences of surrounding factors, bringing closer the characteristics of mathematical model to real data.

180-185

Authors: Ivashchenko P. A., Hlushach Y. S., Ivanova V. B.

With the help of the quazi-adaptive model of innovative activity of enterprises of Ukraine, the forecast estimations of the indicator of innovative activity of enterprises of Ukraine for 2019–2021 have been found and researched. The idea of the quazi-adaptive forecasting method consists in accounting the changes in the parameter mark in adaptive models. The behavior of the indicator of innovative activity of Ukrainian enterprises has a characteristic cyclicity that resembles a bucket or cezve in a cut. This figure is suggested to be called the «innovation bucket». The decrease of innovation activity of enterprises in the average by one percent is forecasted. The quazi-adaptive approach to forecasting of innovative activity of enterprises allows to take into consideration not only the adaptive features of behavior of a time series as a whole, but also features of the mark changes present in the model of parameters, interrelation of its components. This makes possible to explore the internal structure of the time series and is positive for practical use.

193-200

Authors: Touzani Tarik

This publication is concerned with the comparative analysis of existing methods and models of behavior management of socio-economic systems (SES). A significant number of works by domestic and foreign scholars on the issues of economic-mathematical modelling of SES were analyzed. A classification of methodological schemes of SES modeling is proposed. Both macro-economic and micro-economic models have been allocated. Special attention is given to consideration of models of dynamics of socio-economic systems, in particular models of dynamics of time series; models of unevenness and cyclicity of development; scenario models of development; theories of fuzzy sets and neural networks. The provided classification of methodological schemes of modeling of open SES is not complete, however gives the general idea of applied methods and models and allows to choose adequate research instruments according to the set purpose taking into consideration the limiting factors, which, unfortunately, are present in each of the described modeling schemes.

208-214

Authors: Zahozhai V. B., Lazebnyk I. O., Chala T. G.

The article is aimed at developing statistical support for the creation and functioning of a new modern urban development model that integrates all aspects of sustainable development, promotes the equality, well-being and shared prosperity of all urban residents. The topical issues of urbanization tendencies of the world population, growth of the total population, as well as distribution of rural and urban population in the regions of the world and in Ukraine are considered. The theoretical principles of the «Conception of sustainable development» adopted by the UN Conference on Environment and Development in 1992 and the «Sustainable Development Goals», approved by the UN General Assembly in September 2015, are set out. The problems and basic elements of sustainable urban development are also considered. The essence and purpose of management of sustainable urban development are defined. The conceptual block-scheme of statistical support of sustainable urban development management is elaborated, which characterizes the structure and sequence of operations aimed at substantiation of managerial decisions. A description of the main directions of statistical analysis, which are the basis for building the generalizing characterizations of economic growth, social integration, and status of environment, is provided.

224-230

Authors: Ilchenko N. B.

The theoretical-methodological approach to definition of the concept of «mechanism for management of business processes at enterprise of wholesale trade» is proposed: it is purposeful activity of economic entities with the use of a set of methods and means of impact on the integral multiplicity of coherent interrelated functional operations that can be adapted to the appropriate number of economic objectives and are aimed at providing economic resources with attention to functional specificity of a wholesale trade enterprise. This approach is new, it eliminates uncertainty and can be built into the appropriate process (group of processes), which distinguishes it from existing approaches. Also the methodological approach to decomposition of business processes of wholesale trade enterprise is developed using the software product BPwin, a fragment of the typical decomposition of the main business processes of IDEF0 A3 «Logistic service of sale of automotive parts» is presented. This will increase the efficiency of enterprises of wholesale trade, specializing in the sale of automotive parts, and optimize business processes.

240-247

Authors: Ivanyshyn V. V., Leskiv I. Y.

The article is aimed at defining and substantiating the main strategic directions of meat market development, which should provide guaranteed access of the population to meat products in the necessary quantity and assortment. In the basis of formation of the basic ways of strategy of development of meat market a system approach should be used, providing representation of research object as a system. This is materialized by identifying the constituent elements of the control object, examining the meaning of nature and character of the relationships between them, as well as determining the effects that occur as a result of operation of the system. The basic directions and mechanisms for development of the market of meat and meat production have been generalized in the context of such objects of strategic management as goods and added value, part of which is created in the sphere of production of meat and meat products. Strategic directions of the market development in the article are divided according to the level of management at macro-, meso- and micro-levels.

254-260

Authors: Haponiuk M. A.

The article is aimed at researching activities of the State-owned enterprises (SOEs) in Ukraine. For this end, an analysis of financial results of activity of the State-owned enterprises was carried out, along with an analysis and a comparison of groups of the SOEs according to recommendations on their future status within the framework of strategy of the Ministry of Economic Development and Trade of Ukraine. It is determined that more than a third of the State-owned enterprises recommended to shutdown are dominated by small-assets companies with the close to zero financial results. About a quarter of companies, among which relatively small enterprises are dominating, are subject to privatization. The exception is the State-owned banks, which are the largest actors in the financial market of the country. Almost all major State-owned enterprises are planned to be left in the public ownership. The financial result may not be the only criterion for whether a company be left in the public ownership. It is necessary to pay attention to whether the activity of a company has a social effect which is impossible or very difficult to achieve within the limits of private property. Research on this issue together with development of relevant recommendations are the topic of further study.

269-274

Authors: Zasadnyi B. A.

The article discloses peculiarities of the methodology of determining the general influence of the first application of IFRS in the formation of financial statements on the financial status of enterprises (improvement, deterioration or absence of changes in financial status). It also evaluates the preparation and reliability of financial statements for the first time prepared with use of IFRS in order to identify systemacity or formality. The author substantiates the statement that those enterprises whose financial status remained unchanged after the transition to the application of IFRS came from a formal position to transformational adjustments and application of conceptual principles in the formation of financial statements.

285-289

Authors: Pasichnik I. V., Molodoria T. S., Vayzoviy S. M.

The article is aimed at researching the status of modern payment technologies and determining the prospects for their development in Ukraine on the basis of foreign experience. The status of introduction of modern payment technologies in Ukraine is considered; information on banks that provide clients with maximum possibilities of remote account management is systematized; status of payment acceptance infrastructure in the regions of the country is characterized. The factors limiting development of the market of non-cash payments are defined, the necessity of further improvement of the payment acceptance infrastructure in Ukraine is indicated. A more active promotion of Direct Debit method for regular payments of clients is suggested; dynamic implementation of secure service Android Pay, contactless system of payment, also the virtual POS-terminals for small business. The proposed measures will help to optimize banks’ activities by refusing cash and cards, improve safety and convenience of settlements for clients.

297-306

Authors: Prymak J. R.

The article is aimed at identifying peculiarities of the concept of «risk of banking activity» and classification of threats to a banking institution in the context of a group of the operational-technological risks, which are able to actively influence the financial condition and business reputation of a bank. An analysis and an evaluation of the classification of risks of banking activity in accordance with international and national regulations are carried out. The recommendations on optimization of determination of the risks which are assigned to the operational-technological group are elaborated. A characterization of the basic factors influencing operational-technological risks of activity of financial institution is presented. The dynamics and main types of control over cyber threats are described. The basic types and components of cybernetic attacks on the software of organization are defined. The main directions on improvement of detection and estimation of operational-technological risks on the basis of methods of stress-testing of banks are allocated. The value of the article consists in updating the approaches to classifying risks and finding ways to obtain more accurate results regarding the bank’s financial condition.

314-322

Authors: Drozdova O. G., Ivanenko V. O., Olkhovskiy O. A.

The article is aimed at substantiating the expediency of using factoring as an efficient instrument for managing accounts receivable and business financing. The article is concerned with the theoretic-methodical bases of factoring application, in particular: the approaches to interpretation of factoring are considered, the specificity of factoring mechanism is defined and the key aspects, which characterize it, are allocated; advantages of factoring application are proved; the types of factoring that have a direct impact on the accounting-analytical support are allocated; the main objects of accountance and economic analysis of factoring are identified; the general directions of analytical provision of factoring usage in activity of both factor and faktorant are suggested.

329-332

Authors: Kosata I. A.

The article is aimed at conducting a thorough analysis of the significant consequences for enterprise’s accountance, caused by the introduction of changes in the basic normative acts. The article also examines in detail the changes and their impact on accountance, since it is the primary documents most often make up the evidence base in case of litigation, because, although the primary documents are not the basic documents of accountance, in the decision of court cases they may be of the paramount importance. It has been proved that the harmonization of all legislative documents will help to avoid many disputes in court and facilitate the resolution of disputes concerning business activities.

339-343

Authors: Pushkar O. I., Pandorin O. K.

The article considers the tendencies influencing technological progress in general and the Internet in particular. An overview of modern and prospective Internet technologies in terms of their use in the development tools of electronic learning systems is provided. The specific features of instrumental means are explored and possible criteria of their classification in relation to E-learning systems are presented, on the basis of which it is possible to make decisions on selection of architecture of educational portals, means of development of their constituents, and providing the full life cycle of e-learning systems, recommendations on their selection are proposed. Particular attention is paid to the total cost of ownership of a distance learning system at such stages of the life cycle as system deployment, organization of training courses, and operation.

349-355

Authors: Matselukh N. P., Opolinska V. V.

The article is aimed at defining problematic issues of pricing in the development of e-commerce and e-trade in order to improve the methodological instrumentarium and implementation of innovative marketing policy of trading enterprises, carrying out sales operations in online mode. It is determined that the development of strategic orientations of price policy should provide conditions for achievement of the set goals in terms of trade enterprise, relying mainly on market methods of determining the basic price level, conditions and sizes of their differentiation, and appropriate adjustment as to changes in supply and demand. The concepts of «e-commerce» and «e-trade» have been divided. It is determined that the correct pricing requires constant up-to-date information that will ensure efficient use of the potential of trading enterprises and maintain stable relationships with existing buyers.

362-368

Authors: Valiullina Z. V.

The article is aimed at defining the forms and directions of corporations’ activities in the information environment. The directions of use of information technologies in different spheres of human activity are generalized and ordered. It is determined that the allocated spheres of corporate activity are not scattered on different links of both national and world economy, and therefore can be united today within the limits of one large international corporation. The use of information technologies as the main element of improvement of the enterprise management system is proved. It is determined that the fastest growing companies in the world are corporations whose activity is connected with the information component of activity: information services, digital mass media, e-commerce, hardware. The comparative characteristic of changes in market capitalization by branches was carried out, which showed that in 2009 – 2016 the first place was taken by the industry branch of technology. The modern mechanism of management of enterprises in the general kind, which is adapted to the challenges and advantages of the information environment, is proposed.

375-380

Authors: Bolotova O. O.

The article is aimed at developing a methodical approach to determining the conditions of organizational-economic provision of efficiency of the enterprise’s staff management. Implementation of the proposed methodical approach takes place in the context of four stages. The article substantiates importance of using an alternative approach to determining the level of economic and organizational components of providing the efficiency of staff management, based on simultaneous estimation of a set of classification characteristics using the method of expert estimations, i.e.: sociological examination. Application of this approach will help to determine the priority directions of the enterprise development in the sphere of staff management, to ensure timeliness and effectiveness of managerial decision-making on personnel, to ensure increase in quality of management processes.

387-392

Authors: Shchepkina N. M.

The article is aimed at generalizing the results of researches on peculiarities of management of HR potential of a modern organization. It is identified that the main priority of employers is the potential of an applicant for a position. Observance of basic principles of formation of human potential in Ukraine does not correspond to the practice of the EU, though. The main components of the employees’ potential are identified as: motivation, curiosity, insight, ability to persuade, and determination. The factors providing a sense of belonging to the collective, and also concerning a role of the leader in a modern organization, are formulated. The options for selecting potential candidates for positions by determining their potential are provided. The indicators characterizing quantitative estimation of consequences of management of personnel potential at enterprises are analyzed. Prospects for further researches in this direction are studying of technologies of creation an atmosphere of creativity in collective, and also formation of basic principles of corporate management.

400-407

Authors: Zhehus O. V.

The article presents the author’s own methodology of diagnostics of marketing activity of higher education institutions, including the developed structural-logical scheme of preparation and carrying out, in the basis of which lays the method of morphological analysis and scoring estimations. Using the presented methodology, a deep and constructive analysis of performance characteristics of marketing activity of higher education institutions along with the subsystems of marketing was carried out, information was obtained to determine initial conditions and to develop appropriate management decisions to improve it. According to the results of the carried out analysis, the national experience of marketing activity of higher education institutions is generalized, defining its level, as well as its peculiarities and problems.