Business Inform

8-12

Authors: Protsenko O. L., Kryvoruchko M. Y.

The article is concerned with analysis of the «theory of idle class» by T. Veblen as methodological basis of institutional approach to professional accounting judgment in the context of European integration. In the course of the research the «theory of idle class» by T. Veblen was analyzed from the standpoint of formation of the dominant worldview, also the interrelation between it and the multivariance in accounting had been determined. The used methodological approach provided to formulate the assumption about the animistic nature of influence of multivariance on the accounting profession, this influence will be intensified in implementation of the International Standards of Financial Reporting (IFRS), which accompanies integration processes.

20-26

Authors: Zhylinska O. I., Aksom H. I.

Institutional theory predicts that organizations consider social fitness and conformity to institutional environments as more important then technical and economic needs and this social conformity over time results in homogenization on the macro level. The theory is well supported by empirical evidence but at the same time there is a tendency for many researchers to misinterpret their data and arrive with confused and distorted conclusions. This paper makes attempt to analyze two major methodological approaches in institutional studies – quantitative and qualitative analysis of institutional effects on organizations. We analyze these two approaches with regard to their ontological and epistemological fit with theoretical apparatus of institutional theory and suggest strong and weak sides of both methods. The paper concludes with a suggestion that qualitative methods are more useful in interpreting data while quantitative approach fits better for empirical tests and theory refinements.

33-37

Authors: Shevchuk S. V.

The essence and constituents of the regulatory potential of the State in terms of ensuring customs interests are researched from the standpoint of systemality and comprehensiveness. The carried out analysis of scientific approaches on application of the instrumentarium of regulatory potential of the State made possible to identify its main constituents, which directly impact the customs interests of the State, their spectral measurements helped to evaluate the fundamental basis of interaction. In the course of the research, it is determined that besides the leading role of the customs policy, the regulatory potential of the State is an important mobilization resource capable of effectively impacting the ensuring of customs interests. Both analysis and systematization of scientific-theoretical developments in the field of the chosen vector of research, allowed to define essence of the State administration as one of the main components of regulatory potential of the State ensuring of customs interests. Emphasis is placed on the static character of administrative management, which impacts the implementation of ensuring customs security and protection of customs interests, also directions towards eliminating the relevant contradictions are proposed.

44-50

Authors: Valiullina Z. V.

The article is aimed at defining the level of interrelationship between corporations and regional integration associations. An interaction of interests of international corporations and regional integration associations is determined. In particular, competitive advantages of regional integration organizations and the interests of international corporations in the course of development of integration associations are allocated. It is proved that cooperation within the framework of an integration association opens up additional opportunities for corporations to increase access to necessary productive resources, and this, in turn, is one of the most important motives for deployment of transnationalization. Distribution of the largest corporations by sector of economy is carried out depending on the indices of market capitalization. The research used the indicators of flows of both inbound and outbound investments for the period of 1970–2016 from four regional integration associations – NAFTA, EU, ASEAN, LAS. On the basis of calculations the values of indices of dynamics of input and output foreign direct investments have been determined, which have shown, that modern corporations act as immediate bearers of two key tendencies of internationalization of world economic activities. It has been proved that corporations have become not only key actors in the world market, but also define basic trends in the international trade in goods and services, international capital movements, and play a key role in the creation, development, and dissemination of innovations.

57-60

Authors: Moskovkin V. M., Xingyuan Sun, Zhuravka A. V.

The task of distribution of the ranked objects by the smaller number of other objects is set. The first objects are named objects of the first kind, the second objects are the objects of the second kind. The rating of the totality of objects of the first kind, included on the attribute of belonging in the object of the second kind, is suggested to be calculated through the procedure of the weighted aggregation which represents a product of number of the above mentioned objects of the first kind and the average weight coefficient calculated through the average rank (rating) of the totality of the objects of the first kind. An example of such a task is the distribution of ranked universities by the world countries according to one of the global world ratings. The task is extended to the calculation of the integral rank (rating) for an arbitrary number of rankings of different objects of the first kind, distributed on the given number of objects of the second kind.

70-75

Authors: Iankovyi O. G., Hrinchenko R. V.

The article is aimed at researching the theoretical approaches to formation of business models of enterprises, their main components, methods, directions together with their influence on the possibilities of adaptation of enterprises as the main elements of business engineering of enterprises. Modern theoretical approaches to definition of the concepts of «business engineering» and «reengineering» are analyzed. A definition of «business engineering» is proposed. The modern approaches to formation of business models of activity of enterprises are traced. The existing business models are distributed according to the level of their theoretical and empirical substantiation. It has been found that the combination of several approaches to the formation of business models gives enterprises the opportunity to form a truly effective business model of their activities. The use of theoretically based business models provides an opportunity to select components for the enterprise’s functioning and build an empirically substantiated business model upon their basis. Such an approach represents the opportunities for the enterprise to approach the formation of the business-engineering system in a comprehensive way, using the global theoretical achievements in this sphere, and to take into consideration its own practical differences.

82-87

Authors: Konokhov S. V.

The article is aimed at researching the significant role of the agricultural sector in the national economic complex through such an indicator as the dynamics of its share in the gross value added in the economy, which has increased under the influence of relocation of capital resources in favor of domestic industrial and financial sectors. Thus, the main positive moves in the development of agrarian sector at the present stage of transformational changes in the economy of Ukraine is primarily the intensification of processes of concentration of capital and production; quantitative and structural diversification of agricultural production and export of agricultural products to the world markets; dynamic upgrading of the machine tractor park and introduction of innovative technologies in agricultural production processes; vertical integration of the Ukrainian agro-industrial complex (AIC) on the basis of combining and concentration of production capacities of agricultural and processing and food production with coverage of the full technological cycle of agricultural production, «closure» of the value chain and monopolization of food systems in the grain, dairy, cheese and meat sectors of the domestic agrarian sector, etc.

93-99

Authors: Malkov D. I.

The essence and structure of the public catering system of Ukraine are disclosed, a study on the essence of the conceptual-categorical apparatus is carried out. The statistical approach to accounting the activities of public catering facilities and its evolution are reflected. A system of indicators of activity analysis including indicators of process and result is proposed. The dynamics of quantitative and structural changes in the network of public catering facilities are analyzed and prospects of their development are planned. The dynamics of the market of public catering services and capital investments are estimated. The current peculiarities of functioning of the public catering system connected with reduction and insufficiency of the network of facilities and low market share are defined and characterized. The prospective trends of development of the Ukrainian public catering system are described using the elements of SWOT-analysis.

105-111

Authors: Tyutyunnikova S. V., Pyvovarova K. L.

The article is aimed at studying the theoretical and methodological foundations of inclusive development as a means of overcoming unnecessary inequality and countering poverty. The issues of inclusive development of the economy are being actively discussed all over the world. The slowdown in economic growth is not limited to a number of developing countries, but also to developed ones. This, in turn, stimulates changes in social and economic policy instruments. This number includes the search for a new model of social and economic development, which will be able to answer the current challenges facing the world society. The authors prove that a model of economic growth based on neoliberal principles leads to a sharp polarization of society on the poor and the rich, and refute the claim that economic growth automatically leads to a reduction in inequality. It is substantiated that inclusive development is the key to the humane development of society and the most important factor in overcoming poverty. The index of inclusive development is considered as an adequate alternative to GDP and index of human development. The general conditions of creation of inclusive institutions are suggested.

118-123

Authors: Nazarova K. O., Hotsuliak V. D.

Evolution, etymology, modern trends and conceptual vectors of the tax audit development are researched. The comparative analysis of scientific schools, views and concepts was carried out. Different types and forms of both control and audit are disclosed; their correlation, conflicts and possible vectors of further differentiation are allocated. The generalizations of scientific opinions about the basic interpretations of the concepts of «tax audit» and «audit of taxation (of enterprise)» are presented. The emphasis is placed on the tax component of the audit type being researched. Special attention is given to the definition of causal relationship between requests of users of information (professional, non-professional) and the possibilities of different types of audit.

130-136

Authors: Gontareva I. V., Cherednik A. O.

The article is aimed at studying the theoretical and methodical foundations of identification and assessment of risks arising at engaging of venture business to development of industrial enterprises. The types of risks presented in the scientific literature, arising in the process of engaging the venture business, in particular, in the development and implementation of a venture project are considered. On the basis of analysis of the theoretical aspects of venture risks it is suggested to distinguish common and situational risks of engaging of venture business. The common risks are understood as the risks arising independently from the enterprise, which seeks to engage venture business, the situational risks, in turn, arise directly depending on the way of engaging of venture business. The research of methodical bases of assessment of venture risks has demonstrated that the methodical approaches presented in scientific literature do not cover the full spectrum of risks of development and implementation of venture projects. The methodical approach to the risk assessment of the development and implementation of venture project, providing for determination of the amount of possible losses at each stage of development and implementation of the venture project is substantiated according to development scenarios. Prospect for further research is a detailed analysis of the factors preventing the engaging of venture business to the development of industrial enterprises, as well as forming a list of additional risks of venture activity of enterprises.

145-152

Authors: Shirinyan L. V., Rohanova H. O.

The features of functioning of the innovative currency «bitcoin» in different world countries, methods of its extraction and storage are researched. The possibility of using bitcoin by Ukrainian consumers of services is considered. Advantages and disadvantages of its use in comparison with fiat money are identified. The possibility of outflow of fiat money from the real sector of economy into the shadow sector due to interaction and exchange of fiat money for non-fiat money is substantiated. The dynamics of value of bitcoin and capitalization of the market by years in the timespan of 2015–2018 are disclosed. The value of bitcoin is predicted using the polynomial function of the fifth order trend. The forecast value of the value of bitcoin as to September 2018 is received at the level of 7528–8285 USD.

158-164

Authors: Prokopenko V. Y., Dubyna M. V., Mekshun O. O.

The article is aimed at analyzing the level of informational transparency of credit unions’ activities in Ukraine, developing measures to increase its level and studying its influence on the process of formation of the deposit behavior of citizens. The essence of the category of «informational transparency» is substantiated, the latter is proposed to be considered as an adequate level of availability of reliable information about the main aspects of activity of an economic entity. After analyzing the essence of informational transparency and its role in improving the efficiency of financial institutions, It is concluded that their activities are transparent subject to implementation of the list of conditions that have been defined. The level of informational transparency of credit unions is also analyzed, using the methodology developed by the author. Taking attenion of the results of the research, measures to increase the openness of information on the functioning of the mentioned institutions have been developed, the implementation of which will increase the level of trust of households to the activities of these institutions.

171-177

Authors: Pasichnyi M. D.

The article is aimed at developing of theoretical and methodological foundations of formation and implementation of budget policy of the country in conditions of crisis transformations of economy. The author’s attention is focused on transformation of approaches to the deficitary financing of economy. It is defined that the groundlessness of decisions and fiscal policy measures in the sphere of budget deficit management leads to worsening of the economic situation and undermining the financial stability. An analysis of correlation of the consumer price index and the State budget deficit is carried out, risks of unbalanced budget policy for economy are identified. The directions of funds that involved to finance the budget deficit in the period of 2001–2017 are examined. The fiscal rules functioning in the countries of the European Union are characterized, peculiarities of their application are determined. The expediency of introduction of the Institute of long-term budget strategy and medium-term budget planning is substantiated that will help to limit budget deficit and public debt, to achieve financial stability in society.

185-190

Authors: Mushynskyi B. M.

The article is aimed at analyzing all components of the process of business continuity management (BCM) and crisis management, and identifying ways of its practical implementation. This article defines the basic elements of working with Continuity Plans, and allocates the main errors that should be addressed to specialists when introducing the BCM. The research showed that business continuity management ensures the consolidation of all the measures applied at the enterprise in a holistic, adequate towards real threats as well as managed complex, allowing the company to continuously provide services, to avoid impact of emergency situations on the activity and minimize possible damage. The importance of differentiation of Crisis management in a separate integrated direction with its standards and Plans is displayed. This complex consists of many components that must be implemented in the company to ensure the continuity of service delivery and production of products. The author describes each stage with reference to real problems of application and to the best world practices, also mentioning the points, on which it is necessary to pay attention at realization of program of introduction of the BCM.

198-204

Authors: Chernobay L. I., Duma O. I.

The scientific article is aimed at researching the essence and semantic boundaries of the concept of «efficiency of enterprise management». The scientific article is an element of the research of mechanisms for evaluation of efficiency of enterprise management. The definitions of «efficiency», «management», «effect», «effectiveness», proposed by various scholars, are analyzed. In the process of research interrelation of such qualitative characteristics of management as effectiveness, effect and efficiency is determined. The boundaries of each studied concept are substantiated, and the mutual influence between them in the process of management is defined. The author’s own vision of the essence of enterprise management, efficiency of management of enterprise is submitted, and the essential content of the management concept is suggested.

211-216

Authors: Ovcharuk V. V.

The article evolves the typology of administration systems in the management of enterprises in view of the European integration processes, providing systematization of their kinds by the number of existing (content, space-time characteristic, peculiarities of formation, integrity level, etc.) and the new characteristics (nature of goals, level of individualization, source of origin, level of formalization, source of the arising need to build and use). According to results of the carried out researches it is suggested to consider such kinds of administration systems in terms of the management of enterprises in view of the European integration processes. It is concluded that there is a variety of administration systems in the management of enterprises in view of the European integration processes. The choice of this or that kind is determined by the set objectives in the analyzed sphere, as well as by the resource provision available. In any case, administration systems are a variation of systems in general with their inherent quantitative parameters and qualitative characteristics, which are determined by numerous factors of internal and external environment of functioning, diagnosis of which should be the prospect of further research in this direction.

225-229

Authors: Kuzma K. V.

The article researches the essence of the concept of "managerial reporting " in the works of both domestic and foreign scholars. It is defined that among the scholars there is no unambiguous opinion as to the reporting for needs of operational management of enterprise, which carries out commission operations. The author’s own definition of the concept of "managerial reporting at the enterprises carrying out commission operations" is suggested. The formation of managerial reporting at the enterprises carrying out commission operations is examined. It is proved that the formation of information in the managerial reporting depends on the level of management at the enterprise, which carries out commission operations. The author allocates the main criteria on which the efficiency of managerial reporting should be assessed. The directions that are necessary to direct activity of an enterprise with commission operations for increase of efficiency of managerial reporting are proposed.

236-240

Authors: Bolotova O. O.

The information-methodical support on identification of reserves of increase of efficiency of staff management at industrial enterprises is developed, including formation of system of regression models for search of latent regularities. The following phasing of the process of monitoring the formation, use and capitalization of the synthesized capital is proposed: preparatory stage – formulation of the purpose of monitoring, definition of the monitoring objects, formation of an expert group, definition of terms for monitoring, and development of instrumentarium of the monitoring procedures; main stage – carrying out periodic measurements of the monitoring objects, implementation of correctional measures; final stage – analysis and coverage of the monitoring results according to the selected indicators; forecasting of use and capitalization of the synthesized capital. Implementation of the proposed measures will help to define weaknesses and identify strengths that can be taken into consideration in the formation of recommendations as to enhancement of performance of managerial functions in order to ensure the efficiency of staff management.

247-252

Authors: Gryn E. L.

The article is aimed at detailed analyzing of the content of the concept of «resistance to organizational changes» and building a cognitive scheme of its essence. The importance of research on approaches to determination of resistance to changes, classification of resistance to changes and reasons of occurrence of resistance to changes at enterprise is substantiated for construction of a schematic interpretation structure of this concept. The author defines three basic approaches to the essence of the concept of resistance to organizational changes – psychological, behavioral and managerial, which are substantiated by the morphological analysis. A classification of types of resistance to organizational changes is suggested, the formation of which is based on such criteria as: form of manifestation (open, latent); force of Influence (strong, appreciable, insignificant); level of occurrence (system, group, individual); sphere of occurrence (psychological, logical); duration of existence (situational, long-term). The possible causes of occurrence of resistance to organizational changes, generalized by the following groups of factors: organizational, managerial, resource, socio-psychological, motivational, are analyzed in detail.

258-263

Authors: Kurochkina I. G.

The article is aimed at studying the features of developing the territorial marketing in the conditions of global digitalization. The transformation of the digital space encompassed almost all aspects of human life, society and the State. The expansion of the information society, the active growth of the electronic economy, and the intensification of the information globalization processes, which are caused by the development of digital space, require completely new approaches to management, including in the sphere of territorial marketing. The considered main tasks of territorial marketing in digital space will facilitate a significant promotion of the territorial brand together with an active formation of the region image. In order to achieve competitive advantages in digital space, it has been suggested to use the basic innovative instruments such as: crowdsourcing, digital advertising, SMM-marketing, digital maps. This will have a positive effect resulting from the reducing of transaction costs. It is indicated that the current period of development of territorial marketing is a time of new opportunities and prospects for development of territories on the basis of active use of information technologies and innovative marketing instruments of online promotion of territorial brands and based on the latest digital marketing technologies.

269-274

Authors: Laptiev V. I.

The article is concerned with the current issue of research on effectiveness of the existing methods for management of human resources. The article is aimed at substantiating stages, principles, methods, approaches to evaluation of tendencies of development of human resources and the status of system of their management in the context of definition of advantages and problems in the human resources management on macro-, meso-, micro-levels and elaboration of directions for providing an effective mechanism for the human resources management on the basis of a problem-oriented approach. The methodical provision of evaluating the effectiveness of human resources management is developed on the basis of problem-oriented approach. The author suggests several constituents of integral evaluation of the effectiveness of human resources management system on the basis of problem-oriented approach, including motivational constituent of evaluation of human resources; the component of «movement of human resources»; the component of social security, and the innovative component.