Business Inform

14-19

Authors: Romanenko S. S.

In the conditions of military aggression and hostilities taking place in Ukraine, the problems of sports and health activities, unfortunately, are relegated to secondary positions. A large part of the sports infrastructure is destroyed by the enemy, training and competitions were stopped for the most part, threatening the loss of the country's sports potential. The industry has experienced a significant reduction in funding, and some promising athletes have moved out abroad. Studies have shown that currently there are no systematic scientific and practical developments regarding the formation and development of the sports and health sector in the conditions of hostilities and the postwar period, which limits our possibilities in the terms of prediction and forecasting for the future, nonetheless actualizing further research in this direction. The industry has experienced a significant reduction in funding, and some promising athletes have gone abroad. Studies have shown that currently, there are no systematic scientific and practical developments regarding the formation and development of the sports and health sector in the conditions of hostilities and the post-war period, which limits our possibilities in the framework of prediction and forecasting for the future and actualizes further research in this direction. The article aims to study the foreign experience of managing the development of sports and health activities and the possibility of its use in Ukraine. The experience of leading countries in managing sports and health activities has been studied and systematized. The possibilities of implementing particular mechanisms and tools into the national model at its current reorganization stage have been determined. It is noted that currently the basic condition for the development of the system is the search for the most optimal balance of powers between the State, regions, and the private sector regarding the management of this sphere, which includes the advantages of the American model on the one hand (primarily in terms of creating favorable conditions for attracting private capital) and the European model on the other hand, which involves moderate handing over on the part of the State by establishing priorities, coordination of economic entities and targeted funding of priority areas. It is noted that the defining features that are characteristic of the management system of sports and health activities in all countries that have achieved high results in this sphere are, first of all: a developed regulatory and legislative framework and institutions, the clear State-controlled priorities for the development of sports, diversified sources of funding and instruments for stimulation of entrepreneurship, as well as close attention to personnel training and development of science and technology in the industry.

31-42

Authors: Kyzym M. O., Khaustova V. Y., Bielikova N. V., Kozyrieva O. V.

Sustainable development of the regions of Ukraine depends on the harmonious combination of its three constituents – economic, ecological and social. The economic component of sustainable development should function taking into account social and ecological aspects, which contributes to the awareness of the need for a balanced attitude to the environment and allows to implement the right of every inhabitant of a region to a high quality of life. According to the triune conception of sustainable development, within the framework of which methodological provision should be built for assessing the components of sustainable development of the regions of Ukraine, the substantiation of priorities and directions for provisioning socioeconomic regional development takes into account the provision of human needs in a clean environment. Based on this, economic activities that harm the environment should be either limited or modernized based on the introduction of clean and energy-efficient technologies. The article is aimed at substantiating the methodological provision for the integral assessment of the components of sustainable development of the regions of Ukraine and its practical testing on the example of atmospheric air as component of the ecological constituent of regional development. The methodological provision for the integral assessment of the components of sustainable development of the regions of Ukraine is substantiated, which involves the implementation of the following successive stages: allocation of components of sustainable development of the region (economic, social, and ecological); determination of the component composition of each constituent; substantiation of the list of partial indicators, on the basis of which the characterization of certain components of each constituent of sustainable development is provided; integral assessment of the state of a particular component within each constituent of sustainable regional development. The implementation of the proposed methodological provision in practice on the example of the ecological constituent of sustainable development of the regions of Ukraine and its components – the atmospheric air of the regions – is considered. It is proved that the proposed methodological provision for the integral assessment of the components of sustainable development of the regions of Ukraine, which involves the use of the entropy method for the computing of integral indicators, allows to assess the state of certain components within terms of each constituent of sustainable regional development. Recommendations for the regions of Ukraine on the organization of monitoring and improving the quality of atmospheric air are provided

51-57

Authors: Medynska N. V.

It was found that the economic mechanism of nature management operates with an insufficient set of methods, instruments and levers that would make it possible to increase the complexity of economic development of natural resource potential and strengthen the effectiveness of the influence of the sphere of nature management on the pace of socioeconomic growth. It is substantiated that for the formation of a modern economic mechanism of nature management, it is necessary to create an institutional basis, which will provide for the installation in the regulatory environmental architectonics of new institutions-rules capable of ensuring more efficient involvement of natural raw materials and ecosystem services in market circulation. It is determined that the instrumental and methodological provision of the economic mechanism of nature management should cover a wide range of methods, instruments and levers, which will allow to ensure the budget-tax and financial-credit impact on the maximum number of operations related to the extraction of material substance of natural raw materials and the use of non-commodity qualities of natural complexes. Studies have shown that in the modern economic mechanism of nature management there should be present a wide range of financial-economic and managerial-economic methods. Financial and economic methods include: evaluation, accounting, programming, planning, forecasting, taxation, budget financing, investment, insurance, lending. The list of managerial-economic methods includes: licensing, expert assessment, certification, regulation, standardization, monitoring, cadastre, limiting, rationing. It is determined that the current economic mechanism of nature management should cover budget, tax, customs, credit, mortgage and collateral, stock, investment, insurance instruments, as well as instruments based on the implementation of public-private partnership agreements. It is substantiated that in the structure of the economic mechanism of nature management two types of levers be distinguished: financial and economic incentives (tax benefits, soft loans, customs privileges, price discounts/allowances, cross-subsidization. endowment) and financial and economic sanctions (fines, penalties, reimbursement, compensation, financial restrictions, budget limits).

64-77

Authors: Labunska S. V., Sobakar M. V.

The aim of the article is to analyze the existing methods of goodwill valuation and determine the possibility of their application in relation to the identification and recognition of internally generated goodwill as an accounting object and an information basis for effective management of the assets of enterprise. As a result of the analysis of regulatory documents and scientific works of scholars on the exitant valuation methods, the main approaches to the conception of value characteristics were considered, the advantages and disadvantages of their application were allocated, and recommendations for the assessment of internally generated goodwill were provided. As a result of the study, global trends in the accumulation of internally generated goodwill were analyzed, its economic essence and role as an identifier of intangible assets in the management accounting system were considered. The main elements of internally generated goodwill are allocated in accordance with the sources of its formation, which will become the basis for the development of a methodology for its assessment. The accounting and expert directions of assessment of internally generated goodwill are considered, in terms of which the essence, advantages and disadvantages of methods are analyzed, and the possibility of their application to the elements of goodwill is highlighted. It is noted that none of the methods is universal and cannot fully ensure the efficiency of the management of internal goodwill. It is proposed to conduct a comprehensive assessment of internally generated goodwill using various methodologies. As the main ones, methods of additional profit and of profit advantages are proposed, for which the calculation procedure is provided. It is recommended to combine calculation methods with empirical ones based on expert conclusions to increase the objectivity of the input data and the results obtained. Prospects for further research are to develop a detailed system of elements of internal goodwill based on the proposed general approach, methods of their identification and evaluation, and the formation of a system of estimated indicators of such intangible resources.

84-93

Authors: Prymostka L. O., Chepizhko O. V.

The decisive tendency of recent decades has been the rapid growth of the volume of financial business. Obviously this new round of development is formed under the influence of certain factors, is implemented in various forms and directions. In search of the optimal correlation between these basic components of the strategy for the development of the fiance sector, they are transformed, complicated and acquire a new meaning. The purpose of the article is to determine the priority directions for the development of domestic financial business on the basis of an in-depth understanding of the factors and forms of transformation changes in the financial sector. It is determined that speaking of transformation such properties as evolution, complexity, purposefulness, maturity, acyclicity, and additiveness are appropriate. It is noted that transformation processes should be proactive, have medium- and long-term planning horizons and dynamically implement inevitable transformations, choosing the right vector of such changes. The financial sector acts as an object of transformation. Based on this, it is imperative to understand the factors that lead to transformation and the goal of achieving the final result of transformation. It is proposed to systematize them into two groups: those that lead to the transformation of the financial sector, and the factors that accompany it. Emphasis is placed on the risk landscape of financial sector transformation, which is determined by the nature and form of structural, institutional, organizational, functional, and regulatory changes and is manifested in the differences between the set strategic goals and the actual result. Two key directions of transformation of the financial sector are highlighted: organizational and functional. The organizational transformation involves the transformation of the institutional structure of the financial sector and the organization of conduct of financial activities. The functional transformation involves rethinking the functions of the financial and banking sectors, their role, conceptions, and rules of regulation. It is substantiated that these directions precisely require modernization, updating and a closer definition of the relevant organizational and procedural forms of their implementation. Based on the results of the carried out generalization, promising directions for the transformation of the financial sector of Ukraine are identified.

100-108

Authors: Kalyuzhna N. H., Mamitko Y. S.

The article is concerned with the arrangement of countries according to national cultural features based on cluster analysis and the determination of directions for adapting the corporate culture of Ukrainian companies to the conditions of cooperation with companies of different country clusters. It is substantiated that corporate culture is one of the key success factors for an international company. It is proved that Ukrainian companies should concentrate on implementing global standards of corporate culture into management practice, which are based on taking into account national cultural characteristics. The influence of national culture on the corporate culture of companies of different country clusters is analyzed based on the Hofstede 6-D model. The peculiarities of the corporate culture of Ukrainian international companies are considered and the significance of national cultural differences between the companies of Ukraine and typical countries of various clusters, namely the countries of Asia, Northern Europe, German Europe, Latin America, the Middle East and Anglo-American countries, are assessed. It is shown that the corporate culture of Ukrainian international companies is most easily adapted to Turkish companies, and the most difficult to American and Swedish companies. It was determined which areas of corporate culture adaptation Ukrainian international companies should pay attention to in order to effectively cooperate with international companies from Japan, the USA, Germany, Sweden, Argentina and Turkey. It is proved that the presented recommendations will contribute to obtaining an effective combination of the corporate culture of the Ukrainian company with the original culture of the partner company. It is emphasized that despite the importance of the influence of national cultural characteristics on the corporate culture of international companies, the impact of globalization should not be underestimated, which to a certain extent over time smooths out sharp cultural differences and minimizes the requirements for cultural adaptation.

117-121

Authors: Chepeliuk M. I.

The article considers the features of the formation of a system of enterprise strategies. The views of scholars on the concept of «strategy» and its constituent elements are analyzed. On the basis of classical, complex, philosophical, organizational-managerial, system, and rational-proactive approaches to the classification of strategies and the schools of strategies of H. Mintzberg, the author proposes possible options for approaches to forming a system of enterprise strategies. The concepts of «strategy systems» and «formation of a system of strategies» are defined along with the constituent elements. The defined aspects of the formation of the enterprise’s system of strategies are as follows: competition, goal determination, training, cultural, analysis, change, choice, decision-making. Based on the analysis of definitions from the theory of strategic management, such key concepts as «strategic decisions», «strategic goals», «strategic alternatives», «strategic choice» and «strategic instrumentarium» were identified, upon which further research be built. A proactive approach to forming a system of strategies focuses on planning for the future. The basis of these strategies is to anticipate threats, challenges and opportunities in the business environment. Based on the analysis of H. Mintzberg’s strategy schools, attention was focused on three of the listed schools, on the basis of which the basic components for the formation of a system of enterprise strategies were identified – these are culture, knowledge, and the external environment. It can be argued that a unique culture is a unique resource of the organization. Culture contributes to obtaining unique results, it is characterized by causal uncertainty, which makes it difficult for understanding and copying. The presence in the organization of a complex of knowledge and technologies determines the uniqueness of this organization and its ability to engage in a specific type of activity at a certain level of quality. The external environment prepares the organization to adequately respond to external rapid changes and driving forces, to adapt to them, and to qualitatively overcome the hostility of the environment.

129-137

Authors: Beztelesna L. I., Malchуk M. V., Vasyliv V. B.

The purpose of the article is to reflect the features of the implementation of sales management of educational programs by higher education institutions (HEIs) of Ukraine. It is noted that Ukrainian HEIs in their activities have faced a number of challenges and are forced to act as business structures in the market of educational services, selling educational programs (EPs). It is shown that an educational program is the result and product of joint innovation-investment management activities of the administrative-managerial staff and the scientific-pedagogical staff of HEIs, all interested persons (stakeholders), and the National Agency for Quality Assurance in Higher Education (NAQA). The article reflects and classifies factors on the basis of the influence of the external environment on the sales management of educational programs. The external ones include those that HEIs cannot influence, but only take them into account and transform activities with a focus upon them. The internal factors are the result of the functioning of the management system of higher education institutions. It was determined that the sales management of educational programs of HEIs is the management of ensuring the implementation of tactical marketing tasks, and the initial element is the sales funnel, which was projected. The stages of work with potential consumers of EPs were formed. The sales conversion for EP «Marketing» of bachelor’s level in the local market is calculated. It is proved that sales conversion illustrates the process of conveying value to the consumer, working with objections, motivating its implementation, the work of both sales managers and marketers. It is determined that the sales management of educational programs of HEIs requires the implementation of intra-university policy, a list of tasks that need to be implemented within its terms has been formed. Methodological approaches to forecasting and planning the sale of educational programs are reflected. It is proposed that HEIs use the conception of marketing 3.0 in sales management of educational programs and apply integrated marketing communications

143-151

Authors: Tytykalo V. S.

The article is aimed at generating a methodological basis for the formation of a system of ensuring spatial-process management of the economic potential of enterprise in the current changing conditions. The results of the carried out study show that in the current conditions the most important thing that can bring efficiency to the enterprise is the adaptation of the location and structure of production to the real needs of time, a production-technological as well as structural-managerial organization, which, providing the enterprise with a modern technical and technological level of production processes, will reduce costs by generating a methodology for the formation of a system of ensuring spatial-process management of the economic potential of enterprises. Extremely high interest in the generation of this methodology and use in all spheres of practical activity of industrial enterprises is related both with the growing role of science and innovative capabilities of the management system, and with the effects of globalization, among which the dominant trend of growth of strategic instability stands out. This trend partly explains the blurring of the boundaries between the project and the forecast: the more problematic the very possibility of predictive action becomes, the more an objective forecast depends on the project, and therefore on the search for truth about the interconnections between the level of knowledge, idea, knowledge, and scientific hypothesis. The relevance of generating a methodological basis for the formation of a system of ensuring spatial-process management of the economic potential of enterprise indicates that the undoubted expediency of this issue is the use of innovative and creative thinking, taking into account the influence of the macroeconomic environment, etc. Thus, the generation of the methodological basis for the formation of a system of ensuring spatial-process management of the economic potential of enterprise is of particular importance from the point of view of theory, philosophy and methodology, taking into account the context and scientific-philosophical view.