Business Inform

14-19

Authors: Shevchuk Y. V.

This article is concerned with analyzing features of the concept of «interaction» as an economic and management category, its relationship with other categories and studying the processes of its research. Various theoretical approaches to understanding of the concept of «interaction» are systematized. The distinctive features of interpretation of this category in different spheres of use are allocated. The process of formation of an epistemological field of this concept and its elements is traced. The contemporary definitions of the concept of «interaction» in economic literature are analyzed. On this basis, key characteristics of the process are allocated and the links between them are explored. The author’s own definitions of this term are suggested. The explanatory basis of the concept of «interaction» as economic and management category is formed, its components are defined.

26-31

Authors: Simakhova A. О.

The article is aimed at researching the transitive model of social economy in the global context. The bases of securing the welfare of population in different countries with transitive economy are analyzed by the following indicators: average monthly wages, GDP per capita, level of inflation. The levels of unemployment and self-employment of the population are researched. Reasons of distribution of the countries with transitive economy by various models of social economy are substantiated. As a result of the study, the main reasons of distribution of the countries with the transitive economy by three models of social economy: transitive, mediterranean and continental are allocated. Prospect for further research in this direction is determination of Ukraine’s position according to the global social indices in the global social environment.

38-43

Authors: Melnyk O. G., Todoshchuk A. V., Adamiv M. Y.

The article is concerned with researching the experience of France on establishing and functioning of customs system and substantiating the priority vectors of reforming the customs authorities of Ukraine in the conditions of European integration. The study was based on a study of the basic principles of organization of customs authorities in France, strategic and tactical directions of their work and an analysis of the main results of their functioning. The obtained results allowed to uniquely position the French customs system as such that prioritizes customs function and is aimed at promoting legitimate international trade together with maintaining national security. Also a study on the key problems of the national customs system was carried out, on the basis of which a comparative analysis of the customs authorities of Ukraine and France was done. This allowed to identify the main problem of the national customs system associated with the functioning of customs authorities in the structure of the State fiscal service of Ukraine and prioritization of fiscal function. According to the results of the research, the need to create a separate body – the National customs service, which will primarily ensure the development of the customs sphere, has been substantiated.

51-56

Authors: Tochylina I. V.

The article is concerned with researching the role of tax benefits in the financial provision of the higher education sphere. The publication is aimed at analyzing the practice of applying educational tax benefits in Ukraine and world-wide, finding relationships between the amounts of such benefits and the costs for services by educational institutions from private sources. The experience of application of such privileges in Ukraine is provided, in particular the dynamics of granting of educational tax benefits on both VAT and income-tax are analyzed. The problem points connected with estimation of efficiency and stimulating influence of the given instrument in Ukraine are defined. Result of tax benefits is the loss of revenues of the State budget, in world practice they are qualified as tax expenditures and are equated to an alternative form of direct budget expenditure. Based on the analysis of the amount of tax expenditures in the education sphere in the USA, Canada, Korea, Great Britain, Spain and Germany, there is a proven relationship between the provision of educational tax benefits and private spending in the higher education sphere.

66-72

Authors: Moskovkin V. M., Sizyoongo M., Zhuravka A. V., Mudashiru Tayo Musibau

The article traces the semicentenial evolution of methodology and instruments of innovation policy of developed countries – from the conception of the National innovation system to the instruments of the European Innovation policy. The research is aimed at a further developing the instruments of European innovation policy in relation to domestic conditions, and its subject being the territorial and sectoral benchmarking instruments of this policy with their adaptation to the post-soviet conditions. As a result, the article substantiates creation of a Unity Sectoral Manufacturing Innovation Scoreboard for the production sphere, a Unity Sectoral Service Innovation Scoreboard for the services sector, and a series of Special Sectoral Innovation Scoreboards for each sector of the economy. For each innovative scoreboard it is proposed to build interactive matrices of territorial and sectoral innovation measures, distributed by classes and regions (or sectors). Construction of a complex of regional and sectoral innovative scoreboards allows talking about creation of a unified system of innovative benchmarking. One of the strengths of this system is that it allows to initiate the process of identification of the best innovation practice and its exchange.

78-83

Authors: Nosach I. V., Bondarenko L. F., Vodolazska N. V., Khyl L. P.

The main objectives of this article are identifying directions for optimizing management of innovation processes at airline enterprises in a competitive environment, as well as developing a model to assess the efficiency of innovations and their impact on the final result and the socio-economic potential of the company. Features of innovative activity of airline enterprises are indicated; volumes and dynamics of innovations in the basic funds of airline enterprises are analyzed; a mechanism for management of innovation efficiency is detalized; a methodology of assessment of innovative processes is proposed; the structure of innovation process at airline enterprise is designed; results of the developed conception of management of innovation processes at airline enterprises, based on the introduced mechanism, are researched.

90-95

Authors: Dilenko V. О., Gulyaeva N. A., Kovtun K. O.

The article is aimed at developing an economic-mathematical instrumentarium for defining and analyzing the economical effects of combining production systems considering the innovation factor. The publication allocates a complex of the basic and derivative economic effects reflecting influence of the implemented integration processes as separate factors of various nature (rational technological interrelations, innovation activity, aggregate interaction) and their possible combinations on economic results. In order to determine the specified effects in terms of the «costs-output» models, optimization tasks have been formulated that describe the functioning of individual production subsystems, taking attention of the possibility of conducting an innovation activity and their Interaction within a single system. The numerical analysis of the built models was carried out that allowed to identify some specific features of formation of the discussed economic effects. Possible direction of further researches on the given subject can be connected with development of mathematical models reflecting various forms (economic mechanisms) of integration of production systems, and with comparative analysis of efficiency of their implementation.

104-109

Authors: Mamonova H. V., Derevyanko V. M.

The article is aimed at building a strategic model of development priority of intellectual capital components to ensure Ukraine’s competitiveness. The scheme of the stages of assessment of intellectual capital at the national level is provided. The most important and final stage is the building of a strategic model of intellectual capital development. The basic components of intellectual capital are allocated through important spheres of development of national economy. Using the method of paired comparisons, weight coefficients for the priority components of intellectual capital as a factor of competitiveness of Ukraine have been found. It is suggested to use the built model of development of intellectual capital for improvement of competitive positions of the country.

115-121

Authors: Yarmolenko V. О., Burennikova N. V.

The article considers the practice of measuring the energies of products of the process of system functioning on the basis of performance components. It is underlined that methodological approaches to the practice of measuring the energies of products require the implementation of appropriate algorithms based on modeling. The approaches to measurement of these energies on the basis of the use of certain authors’ formulas, which in turn are based on the application of indicators of the components of performance of subprocesses of system functioning processes, are suggested. On the example of both the economic and the pedagogical systems is displayed the possibility of practical implementation of the methods of measuring the energies of products of subprocesses of processes of systems functioning, as is discovered by the authors, that is the scientific novelty of the proposed results of the research. The presented methodology reinforces and diversifies existing aspects in the context of the analysis of concepts and processes based on the energy approach.

131-137

Authors: Ivanov R. V., Porohnya V. M.

The main aim of the publication is clarifying the causal relations between inflationary processes in Ukraine and the formation of strategies for economic behavior of households. The study showed that the existence of institutional traits of a particular household, such as socio-economic education, which is formed under the influence of endogenous and exogenous factors, directly influence the definition of the strategy of economic behavior aimed at overcoming (preventing) the negative effects of inflationary processes. It is specified that strategies, depending on the intensity of actions, can be divided into active, proactive, reactive, and passive. At the same time, analyzing of available statistical information plus economic and mathematical modeling allow to assert that in modern conditions proactive strategy, consisting in reinvestment of funds into own human capital or participation in the State training programs may have a positive effect in the short and medium term.

143-150

Authors: Shevchenko I. Y.

The article is aimed at identifying factors of competitiveness of automotive industry enterprises. In the article, making use of monographic and historical methods, a review of approaches of scholars to identification of factors of competitiveness of enterprises is carried out. The considered theoretical basis was used for formation of the initial list of 95 factors of competitiveness of automotive enterprises. This list was proposed to an expert group consisting of 15 respondents who carry out professional activities in the sphere of production and sale of cars. A classification of factors of competitiveness of enterprises of automotive industry is developed, which differs from the already existing in scientific literature by the following features: hybrid character of classification; conformity of the classification with the preliminary developed by the author spherical model of formation of competitiveness of enterprises of automotive industry in the car sales market; synthesis of theoretical basis of scientific works of scholars-economists and practical experience of management workers in the sphere of production and sale of automobiles.

161-165

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

Social equity is a public phenomenon. A society that does not pay due attention to the issues of achievement of social equity will never be able to achieve the desired development. It is quite natural that injustice leads to conflicts, reluctance to obey institutional requirements, corruption manifestations, general pessimistic sentiments, political instability, reduction of labor motivation, etc. The domestic history «faced» with the armed conflict in the east of the country, in view of which 1,5 million people were forced to move to the territory controlled by Ukraine. It seems clear that these processes were not painless, there were problems related to: employment in the profession and employment in general, discrimination, obtaining sufficient to meet the housing needs of earnings, psychological discomfort of internally displaced persons (IDPs), etc. In terms of achieving social equity for IDPs in the field of remuneration, the following guidelines should be considered: provision of earnings, which is close to its size before the displacement, or meets the average level on the territory of the stay, or allows to keep the quality of life similar to that before becoming displaced, on condition of payment of rental (purchase) a housing.

177-184

Authors: Krutova A. S., Nesterenko O. O.

The article is aimed at developing methodological aspects of classification and disclosure of natural capital in the integrated reporting of domestic economic entities. The evolution of natural capital is considered and the issues of introduction of the State strategy of ecological policy according to requirements of European Union directives are defined. The basic tasks of accountance of natural capital are defined. The scheme of interconnection of functions of natural capital is developed, to which at micro-level belong the functions of maintenance of continuity of activity, protective, controlling, distributive, regulating and innovative. Recommendations on disclosure of information on natural capital in the integrated reporting in a three-dimensional time space have been developed. In order to complex account the multifaceted structure of natural capital while forming integrated reporting, the classification of natural capital is developed according to the following accounting objects: turnover assets, non-negotiable assets, and liabilities. Participation of natural capital in the formation of financial results to ensure sustainable development of an economic entity has been researched.

194-201

Authors: Onyshko S. V., Chunitska I. I.

The article discloses importance of tapping potential of the financial market in determining the ways of its strategic development. It is noted that constant transformations (in accordance with the challenges of real financial practice) of characteristic features, segmentation, regulation of the financial market lead to changes not only of quantitative, but also of the essential characteristics of its Infrastructure support, to the lack of coherence of such provision in relation to the individual segments of financial market. It is substantiated, that at formation of strategic trajectory of development of financial market the decisive role belongs to search of conditions and mechanisms for observance of balance: 1) between own purposes and public needs; 2) between the stability and flexibility of the market; 3) between its existing and necessary infrastructure. The main reasons of lack of coherence in infrastructure provision of the individual segments of financial market are identified. It is substantiated, that the interaction of processes of formation and implementation of infrastructural potential in each of segments of financial market is also important for strategic trajectory of development of financial market.

211-215

Authors: Kovalova O. M.

The article is aimed at researching the peculiarities of activities of professional participants at the stock market, identifying shortcomings and developing proposals as to improving organizational work in order to achieve objectives of the mechanism for protection of interests of investors. The modern tendencies of reforming of professional activity in the stock market in the context of provision of financial services by securities traders, depository institutions and organizers of securities trading are analyzed. The theoretic-methodical aspects of performance of regulatory functions by the State authorities are explored. The expediency of revision of the question of additional capitalization of commercial banks as the main participants of the depositary system of Ukraine is substantiated. The features of transition from the model of the exclusive role of the State in reforming, attestation and certification of experts in the stock market to attraction in discussion of professional community and self-regulating non-governmental organizations are summarized. The directions of reforming of professional activity in the stock market of Ukraine are defined with the purpose of creation of the basis for development of efficient economic relations at the level of the providing sphere of financial system that will facilitate intensification of investment and innovation processes in the national economy and is a prospect for further research.

221-228

Authors: Korotun V. I., Novytska N. V., Khlebnikova I. I.

The article is concerned with comparative analysis of the compliance of the Ukrainian practice of taxation of excise duty of alcohol and alcoholic beverages with the mandatory requirements of Directive 92/83 / EEC On the Harmonization of The Structures of Excise Duties on Alcohol and Alcoholic Beverages to comply with the requirements of the EU-Ukraine Association Agreement. In order to create a level playing field on the common European market and to implement the provisions of Directive 92/83 / EEC, the author team developed and harmonized the classification of alcohol and alcoholic beverages and generalized the requirements for their excise taxation. First, it is substantiated to amend Article 215 of the Tax Code of Ukraine regarding the division of alcohol and alcohol into four categories, such as beer, wine, fermented beverages other than wine and beer, intermediate products and ethyl alcohol. Secondly, the definition of the concepts of «ethyl alcohol» and «beer» has been clarified and it is suggested instead of the concept of «wine products» to use the following: wine: still and sparkling, fermented beverages except for wine and beer: still and sparkling, intermediate products that are in line with European practice. A draft amendment has also been prepared to clarify the existing and introduce new definitions in the Article 14 of the Tax Code of Ukraine.

234-239

Authors: Zhuribida N. R.

The article is aimed at improving the theoretical and applied aspects of systematization of dangers and threats to economic security of banks on the basis of further development of criterial features and characteristics. The author’s own approach to systematization of dangers and threats to economic security of banks is proposed. Dangers and threats to banking activity are systematized not only according to the sources of occurrence (internal and external), but also depending on the level structure and levels of management with allocation of dangers and threats of mega-, macro-, meso-and microlevels. It is proved expedient to allocate as a new criterion of classification of dangers and threats in activity of banks a sign of forms of ownership and system importance, in particular – dangers and threats to banks with the State form of property, with foreign and domestic capital. As the newest criterion is also allocated the degree of influence on economic security of the banking activity which can be significant, permissible or minimal. Prospects for further research in this direction are the development of appropriate mechanisms to ensure the economic security of banks, taking account of the impact of real and potential dangers and threats, as well as substantiation of methodical approaches to both quantitative and qualitative evaluation of its level.

245-250

Authors: Kovalenko S. O., Yartseva Y. I.

The article is aimed at analyzing the expenses of local budgets, their dynamics and specificity in the consolidated budget and developing recommendations to improve their efficiency in the modern conditions of financial decentralization. The necessity of increase of efficiency of expenses of local budgets is substantiated, an analysis of dynamics of their expenses is carried out and their specific weight in expenses of the Consolidated budget of Ukraine is analyzed according to each kind of budget expenditures depending on functions. The structure of expenditures of local budgets is also analyzed and priority directions of expenditure of the funds are defined, which are education, health care, and social protection of the population. It is specified that expenditure policy should play a key role in the conduct of the financial activities of the State. It is proposed to improve the system of the State financial and public control, to direct budget funds for the financing of actors in the production sector in order to stimulate the receipt of additional own income of local budgets.

257-263

Authors: Lazebnyk I. O.

The article is aimed at forming and analyzing the system of international statistical classifications suitable for use in the national electronic health care system. The need to popularize and disseminate the use of international standards and statistical classifications is substantiated, due to the need to standardize available information to support and improve the efficiency of functioning of the national electronic health care system. The author considers the family of classifiers of the World Health Organization, which contains classifiers of three types: etalon (reference), derivatives, and related classifications. The most common etalon classifications in the international electronic health care system, namely: International Classification of Diseases (ICD), International Classification of Functioning, Disability and Health (ICF), and International Classification of Medical Interventions (ICMI), are analyzed.

273-279

Authors: Doroshuk G. A., Gratsiotova G. O.

The article is aimed at researching approaches and instruments to evaluate the efficiency of management of changes in enterprise. The concept of management of efficiency of changes is analyzed; three approaches to research the efficiency of changes are allocated – target, system and selective; a classification of types of management of efficiency of changes together with the system of evaluation of management of efficiency of changes is proposed. The basic methods of evaluation of efficiency of management of changes are considered. Indicators of efficiency of management of changes are systematized. It is proposed to use the integrated indicator of evaluation of efficiency of management of changes as the most convenient.

285-291

Authors: Yaremko A. D.

The article substantiates the content and place of the concept of «anti-crisis potential of enterprise» in the system of economic concepts through the substantiation of its distinctive features and essential content, which allows to identify and to form on this basis managerial decisions, adequate to peculiar situations. This will enable the indicated concept to be integrated into the current system of managerial decisions by means of procedural approaches and road maps. The definitions of the concept of «anti-crisis potential» are analyzed, a group of financially oriented concepts and processes is formed, which focus on financial stabilization of enterprises’ activity. The author defines the possibility of existence of the concept of «anti-crisis potential of enterprise» in the system of strategic management due to independence of the object of research, its characteristics and specific methods of research, which constitutes a basis for development of certain stages of its study and introduction in the managerial decisions. Prospect for further researches is formation of stages of accumulation and materialization of anti-crisis potential of enterprise, and also their introduction in the managerial decision-making.

297-301

Authors: Iziumtseva N. V., Keiler E. E.

The article is aimed at researching the basic strategies of management of organizational changes of enterprise and substantiating changes in the context of the most actual stages of their conducting, and also studying of foreign experience as to implementation of organizational changes in enterprises. However, despite the lack of developed methodological approaches to evaluate the efficiency of the conducted organizational changes, it is clear that the enterprise, which does not develop a strategy of organizational changes, jeopardizes its own strategy in the market conditions of functioning. It has been determined that, under current conditions, for most enterprises in industrialized countries, a strategy of organizational changes is linked to the transition to networked organizational structures, which reflect the links between elements of the external and internal environment.

308-313

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

The article discloses the relevance, problems and needs of the accounting system of business partnership of enterprise. The marketing approach to formation of the accounting system of business partnership is presented. The relevance and necessity of an innovative approach to the business partnership of enterprise is proved. The connection of business partnership with its accounting system and marketing is covered. The classification of marketing services which is the basis of marketing approach is presented. The problems and conflicts observed in the current accountance system, which in turn distort the accounting information generated for the users’ needs, are disclosed. The contradictions in the theory and practice of marketing and accounting, which do not allow to obtain objective information about the efficiency of both marketing in general and a separate marketing service, are substantiated. The correlations and contradictions between marketing costs and sales costs are disclosed. The measures as to optimization of the accounting information according to requirements of the business partnership of enterprise are suggested.

327-335

Authors: Sakovska O. M.

The article analyzes the methodology of determining the efficiency of advertising and marketing activities on promotion of tourism product at the regional level on the example of sanatorium-resort establishments of Odessa region of the tourist-recreational complex of the Southern region of Ukraine. The modern tendencies of formation of the methodology of promotion of tourism product and development of tourism region are researched. An innovative form of estimation of efficiency of advertising-marketing activity is proposed and practical recommendations on increase of efficiency of promotion of tourism product at the regional level are developed with use of the indicators of promotion system and the coefficient of efficiency of advertising activity. The costs for advertising events concerning promotion of sanatorium-resort services in the tourism market of Odessa region are studied. Indicators of efficiency of advertising-marketing activity at the regional level are calculated. The main tendencies of dynamics of tourist streams of the Odessa region are analyzed. The scientific novelty of the research is determining the factors influencing the efficiency of promotion of a tourism product and developing a system of indicators of efficiency of tourism product promotion at the regional level.