Business Inform

14-20

Authors: Prokhorova V. V., Davydova O. Y.

The article is aimed at researching the gnoseological aspects of innovative management of enterprises development: the definitions, components and tendencies of development; exploring the stages of forming the essence of methodology as an ideological platform for solving a scientific problem; developing a scientific-practical approach to the formation and implementation of a system of innovative management of the enterprise development. The gnoseological aspects of innovative management of enterprises development have been researched: the definitions, components and tendencies of development for the formation of a complex of programs for enterprises development taking into view different time horizons in order to improve the level of their competitiveness in conditions of transformational economy. It is proved that foundation of formation of any methodology is philosophical basis. It is proposed to use the scientific-practical approach to the formation and implementation of the system of innovative management of enterprises development, based on the synthesis of methodological aspects of the gnoseological roots and the main directions of innovation, with attention to the components and principles of innovatics, which constitute a foundation for assessing, testing and forecasting the results of innovative management of enterprises development, forming a complex of programs for their development taking into view different time horizons in order to improve the level of their competitiveness in conditions of transformational economy.

28-33

Authors: Palamarchuk N. O.

In the global context, realization of the conception of sustainable development requires consolidation of efforts of the world community by means of the global partnership, the formation of financial and intellectual resources at the world-wide level, and the development of projects and programs in order to address global problems in different regions of the world. One of the international institutions that promotes sustainable development is the World Bank Group. The article is aimed at researching and analyzing the World Bank Group’s role in the implementation of sustainable development in the world. The research provided for identifying the main directions of promoting sustainable development on the part of the World Bank Group, analyzing the group’s financing and crediting, and identifying the main programs and projects implemented by the Group in different regions of the world. Overall, the World Bank Group has accumulated considerable financial resources in recent years and has developed a special approach to the implementation of sustainable development. The analysis of implementation of projects and programs on introduction of sustainable development at the global level testifies to formation of an unique approach to each region of the world. The World Bank has ensured an effective combination of the universal directions of sustainable development and addressing the special problems of groups of countries around the world. Prospect for further research is a more thorough analyzing of regional problems and increasing the efficiency of solving them with the assistance of the World Bank.

41-48

Authors: Komarnytska H. O.

The article is concerned with developing and substantiating a unified model of customs servicing of public-private partnership with participation of foreign private partner. The research was based on studying the existing legal framework and the practice of implementing public-private partnership in Ukraine, including customs services in this sphere. In the course of research a number of problems related to the customs servicing of public-private partnership in Ukraine is identified, reflecting non-uniformity of the normative-legal support in this sphere. The obtained results of the study allow to systematize the provisions of various legislative documents regulating peculiarities of customs servicing of public-private partnership, with attention to the practice of such projects in Ukraine and abroad, and to form on this basis a unified integrated and holistic vision of the process of customs servicing of public-private partnership in the form of a scientific-applied model. It is determined that the key operations within the terms of customs servicing of public-private partnership are preparation and implementation of customs clearance of foreign investments by a foreign private partner, which are invested by the latter on a contractual basis or as a contribution to the statutory capital in the objects of public-private partnership. Key subjects of customs servicing of public-private partnership are identified; their actions are systematized, merged and ordered in an organic mechanism of cooperation; a logical sequence of stages is formed, which is further on detailed as concrete operations under the common goal of ensuring the lawful crossing of the country’s border to capital and goods.

55-59

Authors: Dunska A. R., Khomych O. V.

The article researches essence of the concepts of «cluster» and «logistic cluster»; the preconditions of functioning and creation of transport-logistic clusters in the context of development of foreign economic activity are defined. Taking into view that transport and logistics infrastructure as a whole are one of the key factors for the development of foreign economic activity, and also are elements of the availability and attractiveness of the economy for foreign companies, the authors consider the areas for development of this sphere in Ukraine as a part of the European Union. The analysis of the national transport-logistic regional clusters, which can potentially form an efficient transport-logistics infrastructure in the State, is carried out.

66-71

Authors: Horbal N. I., Mykytyn O. Z., Sukha A. Y.

The article is aimed at studying peculiarities and problems of regulation of competition in Ukraine and in the EU in the context of the European integration of our country. The formation and specificity of the national competition legislation are analyzed, the role of the Antimonopoly Committee of Ukraine is described. Examining the competitive policy of the European Union, it is noted that the principle of free competition is fundamental in the EU, and the competitive policies of the EU Member States are characterized by the uniformity of competition regulations. The principles of regulation of concentration, comparative advertising and protection of trade secrets in the EU are provided. Regarding the introduction of the EU competition law into Ukrainian legislation, it is stated that our country needs to improve regulatory norms in accordance with the European standards. After the signing of the Association Agreement with the EU, which envisages a limited period of implementation of the relevant requirements, the State authorities acted in a prompt manner, and so several legislative acts were improved/adopted. But reforming the competition legislation of Ukraine continues, and there is a need not to adopt normative legal acts only, but to create necessary conditions for the activities of the relevant bodies without political interference from the parties interested. At the same time, borrowing of certain EU norms should be viewed in terms of specifics of the Ukrainian market.

78-82

Authors: Kolomiiets V. М.

Human capital is a source of innovation in the economy and the basis of its development. It has become the most valuable resource of the national economy because it is capable to introduce and transform any other resources: knowledge, skills, abilities, experience as components of human capital, reflected in modern products, processes and services. The article is aimed at displaying the importance of applying various instruments and ways of developing human capital in the economy, researching the functioning of human capital of national economy. The article updates the concept of human capital as «accumulated potential» of citizens, expressed in their education, life experience, attitudes, skills that can be used to improve the economic and social condition. Development of human capital is considered as a function of human resources management, which is integrated with the processes of development of strategy of management of national economy and each of its subdivisions. Functioning of human capital at the level of the national economy is based on free competition between talented employees of company – the representants of human capital. The importance of various instruments and methods of human capital development in elaborating a strategy of management in the economy, the impact of human capital on innovation and competitiveness of the country are indicated. Definition of functioning of human capital of national economy envisages arrangement and systematization of the human capital functions in the strategy of management of national economy, which will be the subject of further author’s research.

92-97

Authors: Shestakov D. Y.

The article is aimed at highlighting the need for a deep understanding of terminology in the sphere of realization and implementation of innovations for successful financial risks management and entry into financial markets, also to ensure sustainable innovation development of the national economy. On the basis of analysis of scientific literature different approaches to definition of the term of «innovation project» are systematized and the conclusion is made about existence of real problem of incompleteness and narrowing of the basic concepts in the sphere of innovations. Based on the existing uncertainty in the implementation of innovation as well as the characteristics of the final product, the most complete and comprehensive definition of innovation project is suggested, the author also presents the key difference between an innovation project and a conventional, traditional project for further quality management of investment and financial risks of projects with such an inherent feature as significant spread of future results.

105-114

Authors: Bondarenko S. A., Zerkina O. O.

The article is aimed at researching the role and place of Smart Grid in the innovative transformations on the Ukrainian electricity market in the context of integration processes. The essence of the category of «intellectualization of electric power system» is defined, allowing to allocate features of innovative transformations in the electric power industry. On the basis of a systematization of the foreign experience on materialization of Smart-strategies in the process of intellectualization of electric power system, practical possibilities of implementation of basic provisions in conditions of economy of Ukraine are considered. It is determined that due to introduction of «intellectual» networks in 2020 the EU countries plan to increase efficiency of the energy resources consumption by means of reduction of the specific energy consumption per unit of GDP, which is equal to the foreseen reduction of harmful emissions into the atmosphere. It is also expected that during this period, the electricity supply through smart networks will exceed one fifth of their total volume. Studying of Ukraine’s experience in the implementation of Smart Grid showed that this direction is a priority for the formation of the electricity market. Thus, the Smart Grid system enables energy companies to manage the entire electric power supply network as a single system. Implementation of Smart Grid is designed to solve current tasks with the help of smart network that, following increase in volumes of consumption, allows to enhance profitability, reliability and uptime, reduce technical and commercial losses, increase manageability and efficient operation of networks. Within terms of the concept and methodology of implementation of the Smart Grid system, requirements of all interested parties should be taken into consideration: the State; the generating, network and power supply companies; consumers; manufacturers of equipment. This direction is allocated as prospect for further research.

124-130

Authors: Mosiyevych O. O.

The article is aimed at researching the factors of selection of venture projects and ranking their importance in the decision-making by domestic investors on venture financing. A comprehensive study on investment decisions as to financing of venture projects was carried out, 31 investors were surveyed, including questions about the factors of selection. The survey respondents defined the factors influencing investment choices and then evaluated them according to their importance. The results of the research confirmed and underlined the supremacy of the project team in the minds of the domestic venture investors. In the selection of venture projects, investors consider a management team as a more important factor than business-related characteristics such as business model, product, technology. However, the value of the business model factor increases for investors in the later stages of financing. In addition, the results of the study indicate that in the later stages investors are more concerned about investment valuation than the ability to add value to the project.

139-146

Authors: Podskrebko O. S.

The article proposes the structure of decision-making support system (DMSS) for management of the production logistics of industrial enterprise, which will increase efficiency of production system (by reducing time for decision-making which are based on the information about actual stocks, planned downtime and losses), and will determine the cost of failed managerial decisions in order to eliminate the possibility of recurrence in the future. The main aspects of functioning of the proposed DMSS are illustrated on the example of the process of converter production of steel at a metallurgical plant, describing each of the units presented in the structure of the system. The author proposes a decision-making mechanism, based on close interaction between the modeling module, knowledge base, and databases, using which one can generate recommendations concerning the movement of one or another unit, which participates in the process of converter production of steel. On the basis of her own experience of developing the alike systems, the author proposes a group data processing, suggesting use of a personal interface for each category of users, which will attract the main participants in the production process to decision-making, collective formulation of new ideas. It is specified that improvement of efficiency of functioning of economic objects is possible, first of all, by means of a competent application and further perfection of information systems.

157-162

Authors: Simkiv L. Y.

The article defines the conceptual bases for the formation and implementation of the regional economic policy. It is substantiated that the given concept will ensure increase of competitiveness of regions, achievement of a balanced territorial development, implementation of the complex of the initiated reforms at the local, regional and national levels. In the course of the research, an algorithm for the development and implementation of the regional economic policy has been developed, which involves a certain sequence of stages – from the choice of conceptual bases, principles of its formation to defining the substantiation of strategic goals and tactical tasks, as well as the instruments for implementation and evaluation of their effectiveness. The main approaches to the formation of the concept of regional economic policy are considered and the priority directions of this policy are defined. It is substantiated that this policy should be aimed at solving strategic but not current problems of the regional development and promoting the efficient use of the internal potential of regions; improvement of inter-budget relations; extension of powers of the local self-government bodies; preventing the growth of disproportions in regional development, etc.

170-181

Authors: Kozachenko G. V., Zavora T. M., Suprunenko A. S.

The emergence and materialization of threats to the socio-economic system of region necessitate assessment of the socio-economic security of region and formation of its policy oriented towards provision of security. Reliability of assessments of the socio-economic security of region depends crucially on the chosen method of assessment, the most common of which include functional (or complex), indicator, rating, index, taxonomic methods and assessment models. The article presents the results of assessment of the socio-economic security of the Poltava region, carried out using the functional method within terms of protective approach to definition of the content of the concept of «socio-economic security of region». The results of the assessment identified problematic aspects in almost all components of the socio-economic security of region, resulting from the implementation of threats to its socio-economic system. In order to strengthen the socio-economic security of the Poltava region, it is necessary to organize its provision within the limits of regional administration, which will facilitate timely identification of threats to the socio-economic system of the region and developing measures to strengthen it.

189-198

Authors: Sitnicki M. W.

The article allocates and systematizes the stages of legal support for the institutional formation and development of research universities in Ukraine. For this purpose 40 of normative-legal acts are researched that in different periods formed economic preconditions for regulation of development of research universities in Ukraine. The author’s own vision of the stages of development is as follows: the first stage (1991–2007) – «origination» of the main legislative documents regulating relations in the scientific and scientific-technical spheres of the independent and democratic Ukraine; the second stage (2007–2014) – «formation», when the relevant normative legal acts were adopted, legalizing research universities in the institutional environment of Ukraine; unfortunately, between 2014 and 2015, passed the third stage – «decline». The government was forced to abolish the research status of higher education institutions in order to balance the State financial system; from the first half of 2015 began the fourth stage - «revival», characterized by the adoption of a number of important regulations for the entry of the Ukrainian system of education in the market environment of the EU and the world; after accomplishing of the above mentioned tasks there will be the fifth stage – «strategic development» that will ensure the gradual granting of the status of the research university to higher education institutions corresponding to such level. It is substantiated that at the stage of strategic development it is necessary to start formation of the national scientific service centers of research universities of Ukraine on the basis of innovative principles. For this purpose it will be necessary to develop a comprehensive nationwide program of development of the national research universities of Ukraine, which should become the center of creation and commercialization of modern technologies. In this context, there is an urgent need to adopt a new law of Ukraine «On transfer of technologies», which will provide modern opportunities of the civil-legal relations in the formation of an open market of products appeared as a result of intellectual activity.

205-211

Authors: Voronin A. V., Gunko O. V., Аfanasieva L. M.

The present publication is concerned with the problem of analyzing the pricing mechanism when carrying out export-import operations. As a basic model is suggested the dynamic version of the traditional monetarist balance by I. Fischer – the main correlation of quantitative theory of money. The dynamic formalization of the model has a representation in both discrete and continuous temporal forms. The peculiarity of the investigated model is the linear nature of dependence of functions of volumes of exports and imports from the internal price on commodity production. This hypothesis generates the structure of the discrete dynamic model in the form of quadratic (logistic) display. A substantive analysis of the stability of equilibrium positions is done with indication of all possible types of dynamic behavior, e.g. limit cycles and chaotic modes. The substantial economic interpretation of the main bifurcation parameter is provided. For a continuous version of the model, explicit expressions to change the price in the temporary area are obtained and the fact of the presence of a catastrophic «crease» type is determined. For the analysis of behavioral properties of the researched model, the methodology of description of self-organizing economic systems with consideration of the corresponding synergistic effect is used.

221-227

Authors: Ryabev A. A., Kraynyuk L. M., Andrenko I. B.

In the world and in the sphere of tourism there is a continuing tendency of development of hotel enterprises by means of deepening their specialization through meeting the inclusive needs of consumers of hotel services. The most relevant direction in this regard is to meet the requirements for providing inclusive catering services. The article considers issues of organization of inclusive catering in hotel enterprises with the purpose of satisfaction of demand for this service, increase of profitability of hotel enterprises, and strengthening of international integration of the tourism market of Ukraine in the global world tourism market. An analysis of websites-aggregators on reservation of services in hotels and similar means of accommodation is carried out in the aspect of possibility of choice of such places of accommodation with provision of the inclusive catering services. Based on the analysis, the authors came to the conclusion that in the websites’ filters for selection of accommodation options there is no information about the availability of inclusive catering services. To provide organized catering services, it is proposed to develop an appropriate set of menus and recipes, taking into view the possible demand for this service. Based on the above facts, we can conclude that organization of the provision of inclusive catering services will keep existing consumers of hotel services and attract new ones. All this will provide an opportunity to increase profitability both the restaurant enterprises exclusively at hotels and also at similar means of accommodation, thus hotel enterprises as a whole. Integration of the Ukrainian tourism market in the global according to the conditions of development within the conception of inclusive tourism will also be strengthened.

233-238

Authors: Odarchenko A. M., Sokolova E. B., Karbivnycha T. V.

The article is aimed at the economic substantiation of expediency of production at enterprises of food and processing industry of the frozen semi-product for smoothie drink. Considering that the developed frozen semi-product for smoothie has no analogues in the national market, for substantiation of expediency of its production the profit is defined, also its attractiveness and prospects for promotion in consumer market are evaluated. The price of the semi-product is calculated, which makes 79,50 UAH per 1 kg of products, corresponding to market prices for frozen berries and providing competitiveness of the developed semi-product for smoothies. The profit to be received by enterprise will make 13,20 thousand UAH for every 1000 kg of the sold semi-product. The results of the carried out assessment of threats and opportunities on the part of the external environment for promotion of new article in the market, as well as comparison of its strengths and weaknesses confirmed expediency of introduction of the developed semi-product into practical activity of the food industry enterprises.

246-251

Authors: Кoval N. I., Grigorash M. V.

The article considers the essence of costs and specifics of the perspective analysis at enterprise, as well as the role of analytical work in order to compose a plan for the organization of a division’s activity. The nature of emergence of costs in agricultural enterprises is studied and search for possible reserves for reducing the activity costs is conducted. The theoretical-methodical approaches to cost analysis are substantiated and deepened; practical recommendations as to formation of an analytical support represented by an information system of management of enterprise’s activities are developed. The objectives of the cost efficiency analysis and the sequence of return of costs in the form of income are defined. The list of indicators applied for analyzing the dynamics of costs and use of the enterprise resources is examined and supplemented.

261-267

Authors: Gryn V. P.

The article is aimed at allocating the types of crises in accountance and substantiating the features of the functional crisis of the accounting system that is used for forming strategic information. The paradigm shift model by Th. S. Kuhn and the model of global information crisis, allowing to allocate structural components of the functional crisis in accountance, are used. There are two types of crises in accountance - crisis of accounting science and crisis of accounting practice. It is substantiated that the existing crisis of the accounting system is characterized by the «information hunger», i.e. lack of sufficient information necessary for making managerial decisions by both internal and external users. It is determined that the ability to adequately respond to new requests from the part of an accounting system (subjects of management and organization of accounting) depends directly on the functionality of such a system. In order to overcome the existing crisis of the accounting system, the need to expand its functional capabilities by introducing еру theoretical-methodological accounting innovations is substantiated.

274-279

Authors: Panchenko O. D.

The article is aimed at identifying features of activity of agricultural sector entities, which can influence the construction of managerial accounting and formation of management information. A number of methods were used during the research, namely: method of analysis and synthesis; classification and analytical method; abstract-logical method. The theoretical-methodological basis of the research are the works of domestic and foreign scholars on the issues of managerial accounting. The factors influencing the building of managerial accounting in the agriculture are considered. A characterization of the organizational system of managerial accounting of entities of economic activity is provided on the basis of the purpose of managerial accounting and tasks of the management system. The influence of the features of the agricultural sector on managerial accounting and on activity of enterprise is defined. Prospect for further research is improving the theoretical-methodological aspects of managerial accounting in the agricultural sector.

287-293

Authors: Zinkevych A. V.

In the article the general and special conditions of taxation of enterprises in the beer industry are researched, their main advantages and disadvantages are highlighted. Considerable attention is paid to the practice and problems of taxation with value added tax of enterprises in the beer industry. The modern features of formation and registration of tax invoices are substantiated. The methodical aspects of improving the accounting of VAT at an enterprise in the beer industry are proposed. It is proved that for the correct analysis of the status of the calculation of VAT it is advisable to use advances accounts. Enterprises in the beer industry are suggested to use the structural and logical model of audit of procedures for the formation and registration of tax invoices with VAT, taking account of the criteria for blocking tax invoices by the tax authorities.

300-306

Authors: Kovalenko S. O.

The article is aimed at reviewing the main results of financial decentralization, estimating them, identifying the problems in the course of reform and developing ways to solve them. An analysis of the regional development is carried out, accentuating the main stages of the reform and the necessity of drawing up a perspective plan as the main document reflecting the vision of an efficient territorial structure of a certain region. Also the information about unification of the territorial communities for the period of 2015–2018 is analyzed, as well as data on the income of the budgets of the united territorial communities during the reform process. Both the positive and the negative aspects of reforming are considered. It is suggested to pay attention to the application of cluster approach to the organization of production; reducing unemployment in the regions; solving social and internal regional problems at the expense of their own incomes, taking into view the probable level of medium-term financial development of each region, and to establish the State supervision over the legality of decision-making by the local government authorities.

314-319

Authors: Panchenko V. V.

The article is aimed at researching the impact of external public debt on functioning of the economic system of different countries depending on their level of economic development. The results of empirical studies by foreign scholars on the impact of external debt on the economic growth of both the countries with transition economies and the developing countries have been analyzed and generalized. The results of the analysis show that this impact has a nonlinear character. For the developed countries, a linear form of dependence between the external debt and economic growth is evident. For the developing countries and countries with economies in transition, achievement of a critical level of debt burden leads to a stagnation of the economy, while for the developed countries the threshold values of the indicator are conditional. Delineation of the impact of external borrowings on economic growth across different groups of countries will help to build more efficient debt and economic policies. Reforming the institutional structure of the economy is essential for the most efficient use of the external resources in the developing countries. This will provide for creating favorable conditions for stimulating investment activity and economic growth. The comparative analysis of mechanisms of attraction of financial resources has shown, that the main advantage of implementation of the external borrowings is the possibility of attraction of additional financial resources without diversion of the circulating assets from the real economic sectors or because of their shortages in the country.

335-341

Authors: Kostiana O. V.

The article analyzes historical aspects and defines the main tendencies of the modern development of taxation of incomes of individuals in Ukraine. The world experience of income taxation of citizens in the countries with different level of economic development is considered, its comparison with the basic tendencies of development of the Ukrainian taxation of incomes of citizens is carried out. The basic elements of taxation of incomes of physical persons from the position of the principle of social justice of taxation are characterized, thus it is determined that nowadays the income taxation of citizens in Ukraine does not fully correspond with this principle. The mechanism of application of tax social benefit in Ukraine is analyzed, as a result of which the main problematic aspects of its application are defined and ways of solving such problems are suggested. The basic directions of reforming of taxation of incomes of physical persons in Ukraine are considered, implementation of which will facilitate strengthening of social justice of taxation in the State.

348-352

Authors: Shlapak A. V.

The article is aimed at researching the evolution of methodological issues of competitive leadership of countries, which in the conditions of globalization acquires a qualitatively new content and format and «are dissolved» in numerous theoretical-methodological and applied dimensions. Researching the evolution of the category of «competitive leadership» gives grounds to assert that it originated in the depths of philosophical, political, historical, psychological, sociological and legal sciences and is a product of historical development of the world economy. As result, the essential content of this concept experienced constant transformations under the influence of irreversible, directed and logical changes in the structural dynamics of the international economic system. This alone explains the fact that in the theoretical qualification of this category as, particularly, in its conceptual operationalization, there always existed significant methodological difficulties. They are conditioned by permanent changes in the disposition of States in the world economic system along with rapid expansion and complexity of the relationships between them, as well as by growth of the centripetal power lines in the interaction of national economies with the fundamental modifications of the structural properties of the international economic system as a logical result of the interaction of large countries.

360-365

Authors: Skrynkovskyy R. M., Sopilnyk L. I., Hladun V. R.

The object of the research are details of formation, use and improvement of the economic-mathematical model of wages regulation at industrial enterprises depending on the level of productivity and efficiency of staff work in the system of operational (production) management. The main internal variables of enterprise are considered. It is determined that employees are the most important situational factor in the system model of interconnection of internal variables, and therefore their labor should be valuated properly and be adequately paid for. It is identified that in practice there are problems connected with formation and use of applied mechanisms for regulation of wages at industrial enterprises in accordance with the structurally-functional business model of process of formation of systems of material labor incentives. It is determined that one of the main objectives of the system of material incentives at industrial enterprises is ensuring the correlation between quantity, quality, growth of labor productivity and the received wages. The economic-mathematical model of wages regulation at industrial enterprises is improved depending on the level of productivity and efficiency of staff work in the system of production management.

371-378

Authors: Priadko O. M., Olinichenko K. S.

The article is aimed at analyzing and identifying tendencies in the formation and development of the market of Internet advertising. The world experience of development of the market of Internet advertising together with tendencies of growth of expenses for Internet advertising are considered. Internet advertising instruments and their interaction with each other are characterized; Ukrainian market of Internet advertising, audience of its consumers and users are investigated; preferences regarding the online shopping among Ukrainians are considered. It is identified that the Internet facilitates changes in the balance between the variants of applying the marketing mix. In this case a website can serve as a channel for promotion of articles or services and be a place of sale. Also, based on the concept of «7С», the site is a physical element for interaction with consumers. To identify consumer preferences in the sphere of Internet advertising in terms of trade, as well as the degree of its influence and perception, the authors have carried out several marketing researches. According to the survey data, the respondents’ opinions concerning the place and frequency of purchases are identified; the most significant factors influencing the choice of online shops are defined; the average amount of purchases is defined; attitude of respondents towards different types of Internet advertising. The list of parameters for respondents is selected and it is suggested to allocate the following important parameters of Internet shops: level of prices, site design, navigation convenience, delivery of articles, payment for articles, quality of consultation.