Business Inform

8-14

Authors: Luchyk S. D., Luchyk M. V.

The article is aimed at researching the well-being of young people as a constituent part of life quality and defining ways of its improvement. Analysis and generalization of scientific publications on social and economic problems of youth, its value orientations have allowed to define growing material needs of young people towards ensuring the high quality of life. The research identified the heterogeneity of Ukrainian youth, which combines the «youth who learns» and the «youth who works». Both groups are characterized by a gradual increase in incomes, especially wages, scholarships, and social benefits. It has been determined that graduates of most European universities, unlike Ukrainian ones, are guaranteed to receive starting income, providing them with a decent quality of life and the possibility of professional development. The following needs are defined: to raise social standards to the level of the EU countries, especially the subsistence minimum and the minimum wage; development of regional mechanisms for «assignment» of young specialists in the regions of the country, for example, guaranteeing of the first working place for graduates with provision of decent salary, introduction of systems of preferential taxation of youth; development of small business and youth entrepreneurship support programs. The prospects for further studies in this direction is researching the life quality of youth through the prism of such components as family, health, spiritual well-being, leisure, safety of life. Directing towards achieving a high level of quality of these components will meet the growing needs and interests of young people.

21-26

Authors: Sosnovska O. O., Zhytar M. O.

The article is aimed at researching the basic methodological approaches of estimation of the economic security of enterprises. The basic methods of estimation of the level of economic security of the enterprises which are expedient for grouping according to such approaches are suggested: the resource-functional approach based on the estimation of economic security of enterprise by its functional components and for enterprise as a whole; indicator approach, which involves the estimation of the level of economic security of enterprise based on the use of an aggregate of indicators in various functional areas and comparison of their actual values with thresholds (indicators); expert approach based on the use of expert estimations of the level of economic security of enterprise; matrix approaches, involving the use of matrices to estimate the level of economic security of enterprise, built on the basis of clear and logical algorithms; methods of economic-mathematical modelling, implying the use of mathematical models and showing the influence of individual indicators (factors) on the level of security of enterprise, allowing to foresee different scenarios of the enterprise development subject to change of any given factor.

34-39

Authors: Ivanov R. V., Ivanov K. R.

The main aim of the publication is to research the principles of logistics in the context of their relation with the features of households’ operating at the macro- and micro-economic levels. The research showed that the behavioral livelihood of household (its functional, structural and organizational representation) delineates the space of the complex socio-economic system, which contains socio-economic, cognitive-reflexive relations between the agents of this system, its center and its external environment, which have the information-communicative character of ensuring the passage of material, financial, energy and other flows. The emergence of the information-communication logistic relations of the household development is the center of the beginnings of processes of self-organization of logistic structures in order to create conditions of economic security of households and is the instrument of influence on the economic behavior of households on the part of the State.

50-59

Authors: Zhylinska O. I., Salayev Kanan Haci

Efficient strengthening of the economic security of the country is one of the priority tasks of the Azerbaijan Republic not only in terms of its development as a sovereign independent State, but also in the aspect of new scientific research directions. The main characteristics of the State economic security strategy for countering negative phenomena and threats in the long term are defined. A conceptual model of strengthening the economic security of the country is formed and recommended for implementation in conditions of the national economy of Azerbaijan. An analysis of components of the economic security system of the country is carried out. It is specified that the modern realities of the global economic development and the internal socio-economic priorities of the Azerbaijani Government require the formation of a separate effective concept and a strategy of the economic security of the Republic of Azerbaijan in order to allocate specific strategic goals and activities that in full measure incorporate the economic potential and prospects for sustainable development of the country. The mechanism for strengthening the economic security of the country, which implies structuring of the main elements and directions of improvement of the State economic security system to stimulate the economic growth, timely detection and counteraction to potential threats and risks of development of the national economy, is suggested.

68-72

Authors: Dobroskok I. B., Chumak A. O.

The possibilities of using the e-commerce platform as a more accessible and perspective variant of the enterprise’s entering the international market are considered. The performance indicators of the Etsy marketplace and the main disadvantages of the platform for Ukrainian companies are analyzed. On the basis of an analysis of theoretical sources and practical experience, the concrete stages of entering the U.S. market by using the international platform of e-commerce Etsy for Ukrainian small and medium-sized business (SME) are defined and characterized. The prospects for further researches in this direction are the use of available platform tools and external resources to simplify and systematize each stage, as well as search for options in view of scaling the business and strengthening positions in the market.

79-91

Authors: Kramarev H. V., Shlykova V. O., Levanda O. M.

The article is aimed at defining the problems in foreign trade activity of Ukraine, which may entail unsatisfactory status of foreign economic security of the country. Based on data from 2011 to 2017, the dynamics of the main quantitative characteristics of foreign trade, structural shifts in foreign trade (with the help of indices of L. Kazinets and V. Ryabtsev), and also structure of foreign trade in the context of regions of Ukraine are researched. The key problems determining high risks of foreign economic security of the country are defined: significant reduction of volumes of foreign trade; prevalence of negative trade balance; high value of the share of total exports and imports in GDP; weak development of trade with the EU countries; low level of diversification of export commodity positions and its raw material orientation; loss of traditional market of machine-building products; at the regional level, there is a deformed structure of foreign trade, while the main exporter and importer of goods and services is the city of Kiev.

99-104

Authors: Krasnostanova N. E., Pryvalova N. V.

The article covers the priority features of the innovatively active enterprises, such as: scientific-research potential; implementation of innovative activities on a permanent basis; ability to develop intellectual capital; increase of attention to motivation of the staff responsible for innovative development of enterprise; innovative efficiency (susceptibility to innovations, speed of decision-making according to changes, flexibility and mobility of actions, high adaptability to changes of external environment, capability to produce competitive innovative products with the best results); intensity levels of innovative processes at work, degree of dependence of a product or a company on innovation activity. The characteristics of the innovatively active enterprise are presented in the context of the following characteristics: purpose, development, market, resources, organization of labor processes, value, process of production, financial support, motivational component, social component. The differences of indicative control of the innovatively active and the innovatively inactive enterprises are determined. The indicators of spheres of activity of the innovatively active enterprise as an instrument of control of its development are provided, their positive differences are covered.

114-118

Authors: Kravchun A. S.

The possibility of using self-organization as an instrument of development of investment platform in Ukraine is substantiated; the status of innovation and investment activity is analyzed; the influence of the State on formation of the self-organization systems is determined; the preconditions for creation of a self-organization system on the basis of the «quadruple multiplicative spiral» are formulated. It is proved that the crisis led, on the one hand, to the fall of the Ukrainian economy, and on the other – to the intensification of innovation process, which corresponds to the law of periodic innovation update. It is stated that the State regulation during crisis leads to artificial equilibrium, which is quickly disturbed when the controlling processes be weakened. The shadow economy is presented as an example of the successful self-organization. As a result, legislator restricts opportunities for the emergence of new forms of self-organization. The hypothesis is put forward that for creation of efficient and effective investment platform in Ukraine it is necessary to built not on the normative-legal basis, but on the law of structural harmony of systems. The author proposes to lay the model of «quadruple multiplicative spiral» as a basis for the development of the investment platform in Ukraine, which will help to form a stable system of self-organization, which in turn will be able to adapt to modern economic conditions in order to get the maximum effect from the interaction of «University – Power – Business – Consumers» in the future.

125-131

Authors: Kholiavko N. I.

The article is aimed at studying the theoretical-methodical and applied aspects of formation of an integrated approach to financing the higher education system of Ukraine through the prism of the Quadruple Helix model. The specificity of interaction of subjects of the Quadruple Helix model is analyzed (sectors: higher education, entrepreneurship, the State, and public). The main planes of their interaction are allocated: personnel, science, innovations, management, social plane, with description of the character of cooperation of subjects according to each plane; perspective sources for obtaining synergistic effects are identified. The emphasis is placed on defining the potential sources of formation of financial resources of higher education institutions in the context of the subjects’ interaction planes of the Quadruple Helix model. On the basis of harmonization of interests of stakeholders, the author proposes an integrated approach to financing of higher education system. The perspective of implementation of the developed approach is substantiated in view of the current conditions of resource restrictions and in accordance with modern tendencies of formation of information economy. Prospects for further research are to develop the conceptual bases for the formation of a comprehensive model of competitiveness of the national higher education system, with inclusion in its structure of the presented integrated approach to financing.

139-144

Authors: Plotnikova L. I., Romanenko M. V., Sinenko S. I.

The article is aimed at researching the essence of e-trade as a combination of economic relations between entities of different national economies on the exchange, distribution and redistribution of benefits by means of computer technologies as an instrument of information exchange in the global economy. The article analyzes essence of e-commerce and its features; factors influencing its development; data emerging from the use of global information technologies and electronic networks; formation of new forms of public relations between producers, intermediaries and consumers of goods and services in the international market. The topicality of research of the essence of e-trade and electronic methods of doing business is substantiated. The identity of e-commerce with trade via Internet is defined; five main channels (instruments) of implementation are allocated; it is recommended to enterprises around the world to change ways of organizing and managing their business, abandon the old hierarchical structure. E-commerce is classified in terms of the composition of its participants (entities), entering a new level of relations between the consumer and the supplier is suggested, and it is recommended to advance the UNCTAD’s weeks on e-commerce.

151-155

Authors: Honta S. V.

The article is aimed at highlighting the approaches and methods of analysis of social infrastructure of regions. It is noted that social infrastructure is a sphere that includes a wide range of industries that provide recreation and comfortable human existence. The following quantitative and qualitative methods of economic analysis are considered: system approach, cluster analysis, situational analysis, wavelet analysis, statistical approach, statistical analysis, qualimetric analysis, dialectical analysis, regional analysis. Their advantages have been generalized in the context of research on the level of social infrastructure development. The qualitative method of analysis of branches of social infrastructure according to the axes of «the State property – private property» and of «macro-level – meso-level» is suggested, providing the opportunity to find the most optimal proportions between the State-owned and private enterprises, as well as between the national and the local management.

164-169

Authors: Revko A. M.

The article is aimed at substantiating the system of methodological principles and criteria of evaluation of influence of the socio-humanitarian space on development processes of the social infrastructure of the regional economic systems. It is determined that development of social infrastructure of the socio-humanitarian space of regions of Ukraine depends on three basic factors: institutional, humanitarian and socializative. The system of the methodological principles of formation of social infrastructure, which, apart from the traditional general scientific and specific groups of principles, is supplemented by the principles of participativity as the ability of people to feel part of their communities by actively participating in decision-making on the development of social infrastructure components (education, culture, health), their cohesion and focus on solving social problems, inherited and accumulated in the transformational period; continuity, which presupposes an understanding of the historical process of the formation and development of the socio-humanitarian space and reflects the totality of socio-economic values of the territorial communities, their permanent, continual improvement. The priority criteria of structural analysis of the social infrastructure of regional economic systems are substantiated.

178-183

Authors: Shchelkunova L. I., Yemets M. S.

The article sets the task of determining the global and local fractal characteristics of the time series characterizing the development of international tourism, in order to identify the peculiarities of the dynamics of their evolution, properties of self-similarity, trend-tolerance, presence of «memory effect». As a result of research the properties of trends of international arrivals in the world, Europe and the Middle East are identified. It was also possible to identify the cyclicity of these processes and define the length of the cycle for the European region and for the world as a whole. In addition, a high dependence of tourism development on the geopolitical situation in the Middle East region is determined.

192-198

Authors: Us Y. V., Yaremko A. D.

The basic methodical approaches to estimation of labor potential are researched. It is determined that, to estimate the labor potential, the method of the point assessment of components, the method of cluster analysis, the method of indices, as well as the integral method are used. The basic methodical approaches of estimation of labor potential, which should include the cost, comparative and effective approaches, are allocated. It is substantiated that the labor resources form the basis and define the labor component of the anti-crisis potential, which is one of the main levers to increase the performance. The model of definition of an integral indicator of the level of labor component of anti-crisis potential is developed. The labor component of the anti-crisis potential of enterprise is analyzed. The integral indicator of the impact of the labor component on the anti-crisis potential of enterprise is calculated, which in general form is a quantitative expression of the enterprise’s capability of the necessary labor resources, their rational use, and its obtained values - are criteria for evaluating the impact of the labor component on the anti-crisis potential of enterprises. It is determined that, in order to increase the anti-crisis potential of enterprise, it is possible to increase the use of financial, labor and production resources with purpose to adapt to market conditions, which are determined by the instability of external and internal environment of functioning.

208-214

Authors: Groshev S. V.

The article is aimed at forming the theoretical and methodical bases of the organizational-economic mechanism for efficiency management of use of farm land resources. It is determined that the organizational-economic mechanism for use of farm land resources is a constituent of the organizational-economic mechanism of activity in agriculture, which depends on the status of development of the mechanism of economic management in the agrarian economy sector. The structural model of organizational-economic mechanism for use of farm land resources and the conceptual model of organizational-economic mechanism for efficiency management of use of land resources are developed, which are based on the hierarchical system of interests of farmers, landowners and landlords, the State and society, taking into consideration the imperatives of sustainable agriculture, environmentalization of agriculture, promotion of an effective use and protection of land, establishment of an institutionalized system of the State support and information provision for the development of farming. The strategic directions of increase of efficiency of use of farm land resources in the system of the organizational-economic mechanism are systematized.

221-228

Authors: Kharchenko R. V.

The project of agricultural service cooperative in poultry industry for a joint territorial community is developed. The project is aimed at solving problems with self-employment in rural areas, as well as providing the community with quality products of poultry farming. The establishment of a service cooperative involves the construction of a hatchery and poultry plant, a poultry house for young birds and a parent herd, a warehouse of mixed fodder and an administrative building, logistics organization within the cooperative. The result of the project is creation of jobs in the community, increase of revenues to its budget and creation of a quality food product.

236-240

Authors: Chkan I. O.

The article covers topical issues related to the legislative settlement of consumer rights protection of the financial services market. It is identified that the reforms taking place in the financial market of Ukraine have certain results: the credit register of the National Bank is created, the purpose of which is reduction of credit risk, security of banking operations, protection of interests of depositors and other creditors of bank; the system of guaranteeing deposits of natural persons has been updated; the legislative bases for establishment of the institution of financial ombudsman is laid down in order to settle disputes between the actors of financial sector and the consumers of financial services. The main institutional changes in the financial market of Ukraine, powers and functions which will be transferred to the State financial institutions in connection with reforming are defined. The new regulation will concern insurance companies, credit communities, pawnshops, leasing and factoring companies, as well as other financial companies that deal with currency exchange, money transfer, issuance of loans, guarantees and so on. In Ukraine, the special State-administered bodies today have no real leverage over the violators of financial services. Therefore, the implementation of an effective consumer protection system in Ukraine should be formed on the basis of best practices of the European Union Member States.

249-254

Authors: Nosach I. V., Liebiedieva D. O.

The main aim of this article is identifying optimization of the assets of national airlines by introducing innovative activities. The scheme of interaction of the main structural subdivisions of airline and the stages of economic mechanism for innovative activity of airline is developed. The tasks of strategic subdivisions of airlines, implemented in the functioning of the economic mechanism for innovative activity to ensure uninterrupted process of production and realization of services, are indicated. The asset management policy should seek to find a compromise between the risk of liquidity loss and the efficiency of work, which comes down to such important tasks as providing solvency and acceptable volume, structure and profitability of the assets.

261-266

Authors: Melnyk O. M.

The article is aimed at researching the mechanisms for resources provision of enterprise, creating the necessary basis for developing the concept of resources management. The author’s own understanding of such a mechanism for resources provision is presented, namely: as a system of institutional elements necessary for distribution and redistribution of resources by economic entities and their structural subdivisions, as well as for transformation of resources from one form to another. When constructing structure of the resources potential of enterprise, it is proposed to base upon the interaction of three components, which fully characterize the internal status of enterprise: control system unit (planning, organization, stimulation, control), resources unit (main and working capital, labor and information resources) and a unit that allocates activities (analytical, production, communication, social). In the model of strategic resources provision of the open system, it is proposed to provide for a communication unit that would ensure the movement of information flows in two main directions: «enterprise-external environment», «external environment – enterprise».

273-278

Authors: Voloshan I. G., Volkovska I. V.

The article is aimed at defining elements and factors of influence of the accounting and tax policy on formation of accounting and information system of industrial enterprise. It is proved that the accounting and information system of enterprise depends on its economic activity, i.e.: totality of internal and external business processes, which are the objects of accounting; parameters of the accounting policy of enterprise, which determine the composition, structure of information system, channels of information, and information communications. The factors of influence on the size of tax payments and the choice of the optimal tax policy are systematized according to the generally recognized aspects. The structure of a uniform accounting policy for enterprise is proposed, which consists of four sections: general provisions; accounting policy for bookkeeping purposes; accounting policy for tax purposes; accounting policy for managerial accountance purposes.

284-290

Authors: Lukin V. О., Mаliarevskyi Y. D.

The article is aimed at researching different approaches to the definition of the term of «principles of accountance». Different terms are used in the writings of domestic and foreign authors, as well as in normative materials of different countries. Most often these terms are not defined in normative documents, which complicates an understanding of their essence. The system of international accountance and financial reporting standards also uses two terms, «principle» and «fundamental assumption», without definition. Their analysis suggests that the term of «principle» is used in the case of an unconditional principle that is usable in all cases; the term of «fundamental assumption» is used in the case of an implicit principle which is not of a universal character. There is also no clear division of the terms of «principles» and «qualitative characteristics» in the system of international standards. As a result, the number and relationship of quality characteristics are constantly changing in different editions of the Conceptual framework for financial reporting. It is concluded that the basic terms of accountance need to be defined at the international level.

296-302

Authors: Hryschenko T. V., Anzina H. V.

Over the past 20 years, the world economy has been financialized, i.e., the financial system is being advanced in comparison with other sectors. The article considers features of a new stage of development of the world economy, namely: processes of financialization and their influence on the national economies and the activity of economic entities as a part of these. The influence of global processes of financial sector domination on the pricing processes in the Ukrainian economy as well as on the local companies is proved. The companies that are part of international markets for goods, services and capital, including the holding companies with assets in Ukraine, experience the greatest impact of financialization. Therefore, in determining the fair value of such companies, it is necessary to take into view the impact of financialization processes and, accordingly, to improve methodical approaches. Taking into consideration the participation of companies in the international capital market; impact of globalization processes through the financial sector; growth of lending volumes; increase in intermediary services in the financial market, etc., there is a growing need to find ways to improve the fair valuation of company. The factors which should be taken attention in the fair valuation of the Ukrainian companies in conditions of financialization of economy are determined.

311-316

Authors: Petrovska S. A., Petrovskyi M. V.

Ensuring the high monetary-credit security of Ukraine is a topical issue today, because it affects the level of development of the State as a whole and the individual economic entities in particular. The article is aimed at carrying out an evaluation of the level of monetary-credit security of Ukraine for the time period of 2013–2017, analyzing the main problems in this sphere, and searching for ways to solve them. The evaluation showed that Ukraine in recent years had too low monetary-credit security values (unsatisfactory and dangerous level). The analysis of the main and proposed additional indicators of the monetary-credit security showed that Ukraine has a number of shortcomings in this sphere. Therefore, today there is an urgent need to introduce measures that would eliminate deficiencies in the monetary sphere of Ukraine, and to develop a strategy for development of the monetary-credit market of our country. Priority tasks should be: finding a way out of the «shadow» regarding the economy of Ukraine; stopping the global outflow of capital from the country and directing it to the national economic development; conduction of a weighted monetary policy by the NBU; implementation of a set of measures aimed at stabilizing the monetary-credit security of Ukraine. Accomplishing of such measures will increase the level of monetary-credit security only with full support at all levels of governance.

322-331

Authors: Kuzkin Y. Y.

The research is aimed at substantiating, defining and systematizing the theoretical and methodological basis for the formation of the fiscal space for the local self-government in the conditions of decentralization of public finance. The interrelation of principles of decentralization of the State power and the provision of fiscal independence of local self-government is defined. The article determines the desirability of supplementing the system of basic and key provisions presented in the studies on the redistribution of authorities in the financial sphere and the expansion of fiscal space in the context of of decentralization of the State power and the provision of fiscal independence of local self-government. The author’s own hypothesis concerning formation of the theoretical and methodological basis for the expansion of the fiscal space for the local self-government in conditions of financial decentralization is formulated. The main elements of the theoretical and methodological basis for the expansion of the fiscal space for the local self-government, characterizing the key issues and contradictions, which are manifested in the context of the implemented process of expansion of the fiscal space, the solution of which requires scientific substantiation and practical elaboration, are defined.

337-342

Authors: Veits O. I.

The article is concerned with formation of the scientifically substantiated definition of the concept of «legalization of incomes of bank’s clients». The analysis of the international legislation, the legislation of Ukraine and the results of previous researches in the sphere of prevention and counteraction of legalization («laundering») of incomes received by criminal means is carried out in view of definition of concepts. The results of the analysis proved that there is no clear definition of the concept of «legalization of incomes» in the context of banking activity both in the legislation and the scientific literature. To formulate the definition of «legalization («laundering») of incomes» the morphological basis and the most frequently used keywords are defined. The author’s own definition of the concept of «legalization of income of the bank’s clients», which takes attention of the morphological basis and the key words generally accepted in the international practice, corresponds to the definitions presented in the laws of Ukraine and can be applied in the process of forming the methodical recommendations for the internal financial monitoring services of banks.

349-357

Authors: Zveruk L. А., Lysenko T. S.

Financial provision of structural transformations and economic growth on an innovative basis require improvement of the system of management of the credit activity of banks. The article allocates the signs of crisis phenomena in the banking sector, especially those related to the imperfection of the credit policies of banks. The essence of the concept of «credit activity of bank» is researched, its components in terms of a management system are defined. The meaning, stages of formation and practical approaches to the development and implementation of the main provisions of credit policy of domestic banks are covered. Modern tasks, functions and standards of credit activity, as well as the principles of crediting, which define the philosophy of banking operations are described. The practice of organization of credit activity by the leading banking institutions is analyzed in accordance with its stages, directions, as well as quantitative and qualitative indicators. It is determined that the priority direction of credit activity is the credit risk management on the basis of analysis and monitoring of credit projects, evaluation of creditworthiness of each borrower and defining of credit rating. Measures of improvement as to the credit activity management are proposed due to strengthening of communication, information, organizational, analytical and control functions of the credit policy management of banking institutions.

364-370

Authors: Akymenko N. V., Mamontenko N. S.

The article proposes a scheme of contents of the systemic motivation of managerial staff, which consists of three components: a) system of personal and command responsibility; b) system of material motivation; b) system of non-material motivation. The role of motivation is highlighted in the context of the following components of the management system of enterprise’s staff: subject, object and management functions in the management system of staff. The tasks that be solved through the systemic motivation are defined. The scheme of elaboration of the systemic motivation of managerial staff of enterprise, which consists of five basic stages, is presented. As a methodical basis for introduction of the systemic motivation is offered: first, methodical provisions on calculation of the competitive value of salary of the enterprise’s managerial staff; second, methodical recommendations as to evaluation of the motivation mechanism; third, recommendations on the application of the mechanism for evaluation of motivation. The authors provide the directions of further development of the systemic motivation of the managerial staff of enterprise, namely: 1) geographical – by adaptation of the mechanism for external motivation intended for use in various administrative regions of Ukraine; 2) sectoral – by adapting the methodologies for use in other industries; 3) in public administration – by using the methodologies for research on migration and behavior of the labor resources of problematic regions of the country.

377-382

Authors: Doroshkevych K. O., Voronovska M. M., Ivasyuk V. V.

The article considers the process of mentoring activity at enterprises in the conditions of innovative development: the concept of «mentoring» is defined more exactly as a system of relations in which one person (mentor) provides support of new knowledge, development and progress of another person (pupil, menti); purposes of the use of mentoring in enterprises, public authorities, educational institutions, scientific institutions, etc. are indicated. The existing stages of implementation of the mentoring activity at enterprises are considered. As a result, their shortcomings are identified as follows: lack of preparatory phase; dependence of the stages of mentoring activity on the applied type or the mentoring model; contractual restrictions; fragmentary nature of feedback. For the purpose of their elimination, the authors recommend an order of the mentoring activity at enterprises in the conditions of innovative development, consisting of three stages: preparatory (all necessary preconditions of the mentoring activity are provided); implementing (implementation of the mentoring sessions, use of motivational measures, acquisition of the desired competencies on the part of menti, stimulation of mentor, etc.) and the final (provides for an evaluation of results of the carried out mentoring, consolidation of the obtained knowledge and its practical application).

396-402

Authors: Kyzenko O. О.

The article is aimed at analyzing the theoretical and methodical bases of formation of control zones in the system of strategic controlling of enterprise and generalizing the results of researches on their diagnostics at Ukrainian enterprises. On analyzing and synthesizing the relevant scientific and practical developments of Ukrainian and foreign authors is determined that the interactive environment of strategic controlling is the ensuring element of a strategic management system. According to the results of the survey of the sample of Ukrainian enterprises regarding self-identification of strategic assets by the method of descriptive statistics, the control zones in the strategic controlling system are diagnosed for enterprises with various types of economic activity. The research develops the conception of strategic controlling as an institute of the internal company’s consulting managers. Practical implementation of the obtained results will help to establish the business-partnership of manager and controller by avoiding duplication of functions in the strategic process. The originality of the publication consists in developing on the interdisciplinary basis the applied aspects of the modern controlling conception concerning the differentiation of strategic control as a function of strategic management and control as a basic function of strategic controlling.

409-414

Authors: Maidaniuk S. I., Palamarchuk V. I.

The article researches remuneration of labor as the main component of the mechanism for motivation of managerial staff in the field of the economic security of enterprise. In the course of the research of motivational theories and concepts, the following basic forms of incentives were defined: a) coercion; b) material encouragement; c) moral encouragement; d) self-assertion. The allocation of material needs to a separate research object is substantiated. It is clarified, to which extent the existing methods of calculation of salaries of managerial staff in the field of the economic security, seen as an instrumentarium of motivation of the staff, can be applicable in the current criminogenic-competitive conditions of management. In terms of optimizing the staff costs and increasing the efficiency return for each hryvnia of payroll, patterns of behavior in five situations are described: the first - if the salary of the enterprise is significantly higher than the average in the market; second – if the salary of the enterprise are slightly higher than the average in the market; third – if the salary of the enterprise corresponds to the average offered in the market; fourth - if the salary of the enterprise is slightly lower than the average in the market; fifth – if the salary of the enterprise is significantly lower than the average in the market.

421-426

Authors: Svitlychna K. S., Bratishko Y. S.

The article discloses a modern tendency of development of the enterprise management systems, which is based on existing concepts, methods and approaches to ensure compliance of the applied areas of management with the established in the international standards requirements regarding the quality and security of products, ecology, social responsibility, industrial and occupational safety, etc. Functioning of various management systems at enterprise determines the actuality of their integration in the framework of a single integrated management system, which aims to save costs for the development and certification of such a system in comparison with the development and certification of each individual management system, as well as to eliminate duplication of similar processes, documents, positions and functions of the enterprise. Based on the proper interpretation of the requirements of the international standards, which act as the foundation for the formation of a unified management system, the goals that will ensure an effectively functioning integrated management system are allocated. It is defined that the processes of development, introduction and keeping an integrated management system updated should be based on the principles that correspond with the methodology of the international standard ISO 9001, which, in turn, will be fundamental both for the quality management system and for the whole integrated management system, so that the requirements of other special standards can complement it.

435-439

Authors: Tkachenko S. О.

The article defines the basic components of diagnostics and forecasting in favor of early warning and overcoming of crisis financial condition, the factors of identification and possibility of development of a crisis condition are researched. The concepts of diagnostics and of analysis of the entity’s crisis condition are differentiated. The factors forming the possibility of developing a crisis are defined as follows: the main negative circumstances, which can decisively influence the potential and change the financial balance of enterprise, by triggering the crisis mechanism. The constituents of the exogenous and the endogenous factors of the system of early warning of crisis condition are formed, allowing to identify, by means of the early warning indicators, the critical factors for survival and development of company. Generalizing the available in the economic literature proposals on the adjustment of a diagnostic system for the internal environment, the author proves the need for systematic analytical work to identify negative impacts that reduce financial mobility and flexibility, as well as determine the level of financial position of economic entity.