Business Inform

8-13

Authors: Diachenko T. A.

The article is aimed at clarifying the consequences of introduction of the visa-free regime between Ukraine and the EU, allocating their negative and positive impact on the national economy of Ukraine. It is determined that the intensification of processes of the European integration in general and the introduction of the visa-free regime between Ukraine and the EU in particular contains both challenges and prospects for the national economy of Ukraine. The main results of introduction of the visa-free regime for Ukraine are analyzed: the number of trips of Ukrainian citizens to the EU is constantly growing; the most popular destination is Poland; visa-free travels contribute to the increase in exports from Ukraine to the EU. The impact of introduction of the visa-free regime between Ukraine and the EU on the status of labor force in Ukraine is researched. The status of labor market in Ukraine is analyzed, its main negative tendencies are allocated as follows: the number of economically active population in Ukraine has been steadily waning in recent years; proportion of the unemployed population is increasing; a demographic crisis along with labor emigration are observed. The challenges for the national economy from the introduction of visa-free regime between Ukraine and the EU are the following: decrease in labor potential; fall in total production, national income, tax revenues to the State budget as a result of labor emigration and brain drain to the EU Member States. The advantages and prospects for the national economy from introduction of the visa-free regime are substantiated, including the following: reduce in the unemployment rate; rising wages and remittances as result of labor emigration; increased exports from Ukraine to the EU; establishing international cooperation and stimulating international activities for national firms.

22-27

Authors: Abramov F. V.

The article is aimed at identifying potential measures to prevent manipulation with public sentiments and evaluating their possible efficiency. It is shown that freedom of speech and independence of the media not only do not prevent the spread of manipulation of public sentiment, but also simplify the process of creating conditions conducive to manipulation. Potential measures to prevent manipulation with public sentiments are provided, which can be divided into three main groups: repressive measures, a policy of comprehensive resolution of a common problem, and measures to improve the overall erudition of society. The efficiency of the mentioned measures to prevent manipulation and the prospects for their application are analyzed. Repressive measures have been shown to be the least efficient group of measures because of their inability to eliminate the potential for manipulation and the extreme complexity of detecting and proving a fact of manipulation. It is also identified that when the society’s concern about the manipulation of public sentiments reaches a certain level, there is a risk that such repressive measures themselves become an instrument of manipulation. It is determined that a policy of comprehensive resolution of a common problem is efficient only if it is applied before the manipulation or in its initial stages. It is displayed that measures to improve the overall erudition of society are the only group of measures that can eliminate the very possibility of creating favorable conditions for manipulation with public sentiments. It is determined, however, that the main obstacle to use of this group of measures to prevent manipulation with public sentiments is the high level of costs, which consist of: the direct costs of the Government providing additional educational services; the costs to recipients of educational services to take additional courses; transactional costs arising from coercion to comply with the requirements of educational bureaucratic procedures, and the costs of the economy arising from inefficient use of the labor force.

34-40

Authors: Kvasnіi O. R.

The article carries out a critical analysis of the scientific definitions of the fiscal space as an economic category. The approaches to interpretation of the concept of «fiscal space» are systematized; the resource-expenditure, targeted, quantitative and effective approaches are allocated. The essence, advantages and disadvantages of each of these approaches are substantiated. The necessity and relevance of transferring the concept of «fiscal space» to the local level is proved, which is connected with the reform of inter-budgetary relations, financial decentralization, formation of united territorial communities, and necessity for ensuring their ability to function. The author’s own definition of the fiscal space of territorial community is proposed as a totality of economic processes and financial interactions of the community’s economic entities, localized within its limits, which are the result of an active fiscal policy to increase the tax potential of the territory and strengthen the target orientation of the local budget expenditures aimed at improving the life of the territorial community and its level of financial viability. The main features of the fiscal space of territorial community and the properties of fiscal space as an economic system are allocated. It is defined that the fiscal space is formed by three elements of public finance: budget revenues, expenses, and debt. It is argued that the fiscal space of the territorial community is feasibly to consider as a combination of the tax potential and the potential for costs reduction without compromising the public interest in order to strengthen their target orientation.

49-53

Authors: Yevtushenko V. A., Liashevska V. I., Tokar Y. V.

Based on the analysis of the scientific array of information, the optimization elements of the system of management of foreign economic activity of enterprises are improved and defined. The authors’ interpretation of the concept of «external economic activity» is presented, where the main criteria are both complex and high-risk foreign trade activities, as well as the resident component of the subject. A comparative characterization of the concepts of «external economic activity» and «external economic relations» is presented. It is proved that the difference between foreign economic relations and foreign economic activity is that foreign economic relations are possible forms of implementing activity in foreign markets, foreign economic relations are practical materialization of forms of foreign economic relations. The classification characteristics of enterprises that plan to carry out foreign economic activities are formulated. The risk of conduct of international commercial operations, including investment activities, is described. Recommendations on the use of licensing and franchising, forming strategic alliances that will ensure the synergy of the company’s strategic resources and create the possibility of risk sharing between partners, are presented.

61-67

Authors: Sytnyk N. S., Shushkova Y. V.

The article developes the conceptual aspects of reindustrialization of economy, based on technological modernization. Based on the analysis of interpretations of definitions such as «industrialization», «reindustrialization» and «modernization», the authors’ own definition of the essence of reindustrialization of economy, based on technological modernization, is presented. The goal and tasks are formulated, a number of basic conditions for efficient implementation of these processes is allocated. It is proved that achieving a specific goal in the formation and development of national production, building up the potential and ensuring competitiveness of industries and other basic economic activities based on intellectualization is possible if certain priority tasks are realized, including: activization of the development of promising industries and strengthening the competitiveness of the economy in the foreign market; development of education, science, innovation sector and introduction of innovations, strengthening the interaction of science, education and production; improvement of structure of the economy and creating new jobs; ensuring the conditions for digitalization of the economy and society; development of new progressive spheres of information technology development, biotechnology, technology in machine-building, new energetics, etc. It is defined that a systematic approach is needed to effectively implement these processes, which involves the application not only of the economic and legal frameworks, but also of the institutional, organizational, financial, investment instruments and measures in terms of public industrial policy. The authors see the prospects for further research in the study of basic mechanisms and instruments of the State regulation of the processes of reindustrialization and modernization in the real sector of the Ukrainian economy.

77-83

Authors: Kyfyak V. I., Shelyuzhak I. G., Vodianka L. D.

The article is aimed at the system analysis of the factors influencing migration processes at the current stage of the society’s development. Researchers’ comprehensive approach to the definition of migration is considered, as well as the factors that influence migration processes. The need for applying the system approach to the analysis of migration processes in the national economy and of the mechanism for their regulation is substantiated. The causal nature of population migration is identified. The main factors of the system of influence on migration are allocated: wages, status at the labor market, and prospects for human development. The article carries out a comparative analysis of indicators and their tendencies, which reflect these factors of influence on migration in different countries, namely: the level of minimum and secondary wages, the unemployment rate, the human development index. The top 5 countries to carry out the largest number of remittances to Ukraine during 2018 are allocated. Directions of the migration policy of the State, which should balance the migration processes in Ukraine, are defined. In general, the status and tendencies of migration processes in Ukraine threaten the socio-economic development of the State. In recent years, the number of not only migrant workers, but also educational migrants, who have chances to continue their work abroad in the future, has increased.

93-98

Authors: Dobroskok I. B.

The article explores different interpretations of the definition of the enterprise’s innovative development strategy. The main problems of forming an effective mechanism for managing the innovation activities of the enterprise’s foreign economic activity (FEA) are researched. A relationship between the innovative development of enterprise with the components of the enterprise’s intellectual capital is determined. It is proved that strategic management is a complex of actions that ensure the development and implementation of the enterprise’s mission, the most important key goals of the organization and the means to achieve them, providing its development in a competitive and unstable external environment. It is identified that the innovation strategy in terms of the enterprise’s FEA in the conditions of a rapidly developing modern market is the basis of its development. The main difference of innovative strategic management is the obligatory presence of novelty, especially for the organization in question, for the market industry, consumers, the country as a whole. In its content, the innovative strategy takes into account the basic processes in the organization and in its external environment, the possibilities of growing the innovative potential of the organization. The conclusion is that each enterprise considers, first of all, the issue of developing its own strategy for managing innovative development. It should take into account the existing resources of the enterprise, facilitate the systemity in the process of developing the most innovative strategy, create the conditions for the organization of innovation management and allow for the formation of an efficient instrumentarium to implement it. The result of the innovative development of the enterprise’s FEA will be positive changes that have an innovative focus.

108-116

Authors: Arefyeva O. V., Poberezhna Z. M.

In the market conditions, the necessary advantages in competition are provided to an enterprise through formation of an innovative economy and the ensured scientific, technical and innovative development. In view of current tendencies, winning the competition can be guaranteed by the transition to an innovative development path, in which namely the strategic management of innovativeness of business processes of enterprise in competitive markets plays an important role. The article explores and generalizes the concepts and essence of strategic management of of innovativeness of business processes at enterprise. The specifics of strategic management of them are considered. The list of tasks that form the basis of the strategic business processes management is generalized; the instruments of strategic management of the business processes of innovative development are allocated. A procedure for the strategic management of innovativeness of business processes of enterprise in competitive markets is proposed. A model of creating and implementing the strategic management of innovativeness of business processes by innovative development of the enterprise is suggested, which focuses the enterprise on effective operation on the basis of the introduction of the latest technologies in the productive and management activities in the implementation of a totality of business processes. An organizational and economic algorithm is developed to form their integrity and consistency in competitive markets. Thus, in order to efficiently manage business processes in the enterprise, it is necessary to form a management system that will allow to evaluate first the strategic goals and then the efficiency of all business processes of the enterprise as to achieving these goals . One of the management instruments is to develop and implement comprehensive performance indicators for the enterprise's business processes, which describe the full scope of the business. The optimization of business processes will provide competitive advantages and will allow to maximize the potential of enterprise. The adoption of fundamental managerial decisions will increase the attractiveness of enterprise to attract investment and will provide an opportunity for efficient implementation of innovative technologies.

122-127

Authors: Chala T. G., Tumanova O. V.

The article is aimed at studying the main barriers to introduction of the electronic medical card for patient in Ukraine and the readiness of the population to use it. To achieve this goal, the results of a telephone survey of patients at a private medical center in Kharkiv are analyzed. It is defined that a personal medical electronic card is an electronic, life-long resource of health information supported by private persons. Personal medical electronic records that are used or being developed in the world today support a multitude of different functions. To conduct the research on the basis of collection of primary data from the center’s patients’ questionnaire was created a random list of patients, which included both citizens of Ukraine and foreigners who were permanently or short-term present in our country. The study focuses on the reasons for the lack of registration and the identification of benefits of the patient portal for visitors at the studied center. Information about the characteristics of the survey participants - patients of the medical center is provided. Based on the analysis of the responses received, the main reasons that prevented the clients of the medical center to register through the electronic portal are allocated. On the results of the study the main barriers in the perception of the patient’s e-card are identified and analyzed; the results of a telephone survey of patients about registration through the electronic portal are described.

140-149

Authors: Sergienko O. A., Shapran O. Y., Sosnov I. I.

The publication explores methods of analyzing the efficiency of the e-commerce system; with consideration of the technology of organizing commercial activities in the current environment and the main instruments of e-commerce. The analysis and comparison of traditional and electronic marketing is carried out. The stages of e-marketing planning are provided. A conceptual scheme of modeling business processes in e-commerce with the help of UML Use Case Diagram Example is presented. An analysis of effectiveness of the on-line store “Lu bоutіquе” is carried out with the help of the Gооglе Аnаlytісs system, allowing to define the directions of improvement and optimization of the website, the main sources of customer engagement, the average check, conversion indicator and efficiency of an advertising campaign. An analysis of business processes in e-commerce is accomplished and proposals to improve their management are elaborated based on demand for products, using methods of modeling and information technology. Exponential smoothing models (Brown, Holt) and multi-factor models of loss formation are built, allowing to predict performance of the store and then make appropriate managerial decisions. It is defined that for the researched on-line store “Lu bоutіquе” first of all, the level of losses particularly is affected by: consumption of raw materials (tissue) per kg of clothing, percentage of clothing sales, and the cost of purchasing 1 kg of clothing. Based on the carried out simulation and analysis of the web resource’s performance along with the website’s traffic indicators, ways to improve the efficiency of management of the on-line store are defined. The results can be applied to the e-commerce systems at micro-economic level.

157-164

Authors: Glukhova V. I., Tsyhan R. M., Kharchenko D. M.

The mining industry belongs to the basic industries of Ukraine, and the enterprises of the industry are export-oriented. This predetermines the priority development of technical rearmament of existing mining enterprises in order to improve the efficiency of mining production in general. The main production funds are an essential part of the means of production, and therefore they play a crucial role in the economy of mining enterprise. The problems of reproduction of basic means are important in the economic activities of mining and processing enterprises. Reproduction of the main funds of mining enterprise is one of the most important factors in the activation of investment activities in the mining industry in Ukraine. Currently, the renewal, modernization and replacement of obsolete equipment are becoming the main factors for improving the return on fixed assets, increasing profits, productivity and, ultimately, increasing the economic potential of the mining industry. The development of market relations has led to the need to improve the methods of reproduction of basic means. The final results of the enterprise’s business activities depend on the status and efficiency of use of basic means. The basic means as the main element of the material and technical basis play an important role in the production-economic activities of enterprise and should be used appropriately and efficiently. Therefore, the work towards the restoration of the enterprise’s basic means is urgent and remains one of the main issues in the current economic situation in the country. Current trends in economic development in Ukraine increase the responsibility of economic entities for the results of their activities, largely depending on the availability of basic means, their technical condition and efficient use. A common matter for the renewal of basic means is the substantiation for financing the relevant activities: first of all, an assessment of the enterprise’s trust funds, formed from profits and credit resources, must be carried out.

172-179

Authors: Furdak M. M.

The article is aimed at analyzing and substantiating the priority areas of development of the national viticultural and winemaking industry in the conditions of integration into the global market of grapes and wine. Studying and generalizing the scientific developments of domestic specialists on this topic, it was found that the issue of introducing a balanced variety policy in viticulture as a vector of its further sustainable development in the context of integration into the global and European markets are not sufficiently covered in scientific publications. The carried-out analysis of the dynamic development of the industry on the basis of official statistics suggests that viticulture and winemaking in Ukraine, having large-scale natural potential, are in deep crisis and are now uncompetitive in the global market. Such directions of development of the domestic viticultural and winemaking industry are defined and substantiated: introduction of the technology of «grape conveyor» in the production of table grapes with an emphasis on the varieties of early maturation - as a reserve for increase of the cost-efficiency of the wine-growing enterprises; and the optimization of quantity and quality of technical grape varieties for the production of wine, which should affect the quality and, consequently, competitiveness of the national wine product. Prospect for further research in this direction is studying the potential for Ukrainian viticulture and winemaking to reach a competitive level, in line with the regulations and standards of the European Union.

187-194

Authors: Stepanenko V. O.

The article analyzes the essence of the term of «infrastructure» and formulates the author’s definition of the respective concept. The concept of «transport infrastructure» has been studied, with a classifying by approaches, thus its complex definition has been formulated. The facilities and basic elements of transport infrastructure are identified. A criteria ranking was carried out by types of transport infrastructure, which helped to determine that of all types of transport infrastructure, water transport had an advantage. It is noted that among all types of water transport the maritime transport infrastructure holds pride of place. The main advantages and disadvantages of maritime transport infrastructure have been determined as follows: relatively low cost of transport, high throughput capability and heavy load bearing capacity, which allows to transport significant consignments of cargo. It has been determined that maritime transport infrastructure is a link between different kinds of transport, which ensure the implementation of national transport policy, promote the strengthening of international relations, the development of foreign and national trade, the country’s transport sovereignty.

204-209

Authors: Levchenko R. V., Ovchynnikova M. A.

The article indicates the need to find new methodical approaches to defining the optimal volumes of inventories. The article substantiates feasibility of using the two-tiered ABC analysis method, in which two criteria be chosen for the positioning of inventories: sales volume and gross profit. The components of the process of stock formation are allocated on the example of «Lev-Invest» LLC. A methodology to determine the level of performance of the normative turnover of inventories has been developed, allowing for calculation what percentage of inventories turned around or will turn in the normative number of days in accordance with the group A, B, C. Deviation from the normative value indicates the percentage of excess quantity of goods (at a positive value) or lack of quantity (at negative value) against the necessary value to achieve 100% turnover per normative period. The proposed methodology allows formation of the optimal size of inventory and improve the system of management of the enterprise’s reserves.

222-228

Authors: Trachenko L. A.

The article is aimed at defining the methodological and practical aspects of conducting an expert assessment of the quality of electrical installation work on the assembly of electrical equipment in companies in the sphere of engineering services in order to improve the quality management systems and activities of enterprises in general. The article proves that modern approaches and methods of quality management at the enterprises in the sphere of engineering services are inextricably linked with the creation of holistic and effective quality management systems in the context of the requirements of the international standard ISO 9001:2015, which are built upon three components: assessment, monitoring and control, the most important among them being the assessment. It is noted that the performance of electrical installation work is one of the business processes in the engineering enterprise of the energy sector, so ensuring the proper quality and meeting the needs and expectations of the customers of the work is a priority for the company’s management. The algorithm for the assembly of electrical equipment has been defined, operational procedures have been developed at each stage of their implementation and in order to effectively assess the quality. An expert assessment of the quality of electrical installation work is carried out using the Ishikawa diagram, the checklist and the Pareto diagram; important information is obtained for the management of an engineering enterprise as to making managerial decisions directed towards improving the quality of work. The feasibility of applying the methodological and practical aspects of the expert assessment of quality concerning any work/services at the enterprises in the sphere of engineering services is substantiated.

234-240

Authors: Sytnyk H. V., Rybak R. I.

The article is aimed at substantiating the principles and a methodical approach to planning dividends in the enterprise, which would provide ability to ensure the enterprise’s balanced financial development, would facilitate a growth of investment attractiveness and market value. The article considers the basic concepts of planning dividends, which were formed in the classical economic theory. The position and desire of different types of shareholders regarding the payments or capitalization of dividends are clarified. The principles of planning dividends are allocated and a coherence of planning dividends is proposed based on these principles. It is proposed to plan the amount of dividend payments that an enterprise can afford according to the needs of operating and investment activities on the basis of the indicator of the «level of reinvestment of the net money flow from operating activities». A substantiation of the allowable amount of dividends is based on this indicator and the planned indicators of the net money flow from operating activities, growth of fixed assets, non-material assets, unfinished capital investments and net working capital. The dividend payments ratio and the planned amount of dividends are proposed to define on the basis of the need to ensure the planned volume of the enterprise’s activities on the basis of a sustainable growth model. The final decision as to the substantiation of the amount of dividends is made within the obtained area of the values of planned dividend payments. Prospects for further researches in this direction are in-depth planning of dividends on a multi-criteria basis, which is reduced to substantiating their volumes according to the following criteria: maximizing the satisfaction of the financial interests of owners that give an advantage to the current income; ensuring the sustainable growth; preserving the financial equilibrium; minimizing the weighted average cost of capital. Also it is provisioned to find the target value of dividends by carrying out simulation modeling within certain limits.

247-258

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

The article is aimed at defining the current tendencies and features of the formation of demand and domestic supply in the consumer goods market of Ukraine in the face of macroeconomic instability. The research period covered 2010-2018, with a reduction of the time series in cases where it is not possible to ensure its homogeneity within the specified interval. Statistics were used to identify structural changes and explore the overall dynamics of consumer spendings of Ukrainian households, retail turnover, consumer prices, consumer products. It is determined that on the demand side the macroeconomic instability causes a reorientation of consumer spendings to meet basic needs for food, health and transport services. In turn, on the supply side there is a drop in production of both most food and consumer durable goods, especially advanced technology products. The identified negative tendencies of decline in the national production, growth of import dependence of the consumer market, presence of a significant gap between the rate of income growth and inflation, transformation of retail infrastructure confirm the need for further research to create the necessary prerequisites for the development of the consumer market in Ukraine.

265-270

Authors: Loboda N. O., Chabaniuk O. М., Sebestyanovych I. S.

The article is aimed at characterizing managerial accounting, its role in the management of enterprise, defining the features of managerial accounting and its main elements. The concept of «managerial accounting» and different approaches to its interpretation, the role of managerial accounting in the management of organization are considered. The main differences between financial and managerial accounting are allocated by certain criteria. The main instruments for implementing managerial accounting in accordance with their sphere of application are listed. The concept of «managerial control» as an element of the managerial accounting system is considered and its main features are disclosed. The indicators describing the accuracy of both registration and processing of financial and economic operations of a commercial organization are described. The main structural elements of the managerial accounting system and the functions of this system are defined. Conclusions have been drawn about the objectives of managerial accounting and its role in the organization.

275-281

Authors: Vavilov V. V.

The article is aimed at considering the theoretic and methodical bases of organization of accountance in health and fitness institutions. It is proved that efficient managerial decision-making, which will simultaneously ensure positive economic results of activities of health and fitness institutions and the development of a healthy society in general, can only be made through obtaining a timely, complete, reliable, objective information provided by an accountance system. The goals and objectives of the health and fitness institutions of Ukraine are substantiated. A comparative analysis of the State-owned (municipal) and private health and fitness institutions with the definition of functioning features is carried out. Based on the analysis of definitions provided by national and foreign scientists, under the organization of accountance of health and fitness institutions is proposed to understand a specific type of activity, which through a coordinated system of measures will provide a positive synergistic effect from the management of the accounting process and will increase the benefits of health and fitness institutions. It is proved that improving the organization of accountance in health and fitness institutions will increase efficiency and improve the effectiveness of their economic activities. The most important directions of the organization of accountance in health and fitness institutions are defined. A list of factors is formed, which allows the administration (management) of a health and fitness institution through balanced managerial actions to minimize the impact of negative and increase the influence of positive factors of the micro- macro- and mega-levels on the development of economic entities. It is defined that the result of the chosen accounting policy should be the choice of accounting methods for reporting by a health and fitness institution, which will meet the quality characteristics, including information on social, innovation and ecological development.

290-296

Authors: Lebid O. V., Harkusha V. O.

The article is aimed at analyzing the activities of offshore zones in the plane of the four components of SWOT-analysis and generalizing both the positive and the negative consequences of the operation of offshore centers in Ukraine and world-wide. Studying and systematizing the scientific works of domestic and foreign scholars, the consequences of lack of the State control over the activities of enterprises with offshore status in tax havens were considered, tendencies and features of development of offshore activities in Ukraine and world-wide were analyzed, as well as the impact of shadowing of offshore operations on Ukraine’s economic development was evaluated. As result of the research, statistics from international financial institutions are analyzed to define the volume of financial flows in the offshore jurisdictions. Tendencies in the development of financial channels in tax havens are defined. The economic threats of active use by entrepreneurs of Ukraine of preferential taxation centers at the State level are substantiated. Prospect for further research in this direction is to identify at the present stage of the development of the world economy the impact of offshoreization on the economic situation of the State and on the business reputation of a company, as it is usually the main purpose of offshore zones to conceal property, evade taxation, conduct illegal cross-border schemes and operations. On the other hand, the further development of tax havens and volume of offshoreization can lead to improvements in the business processes of foreign economic activity, investment and capitalization, as well as to the preservation of corporate assets and stability in risk management, however, only if companies have transparent and flexible policies agreed with the State’s legislative framework.

303-308

Authors: Zakhidna O. R., Senyshyn B. B.

Budgetary financing plays an important role in the system of distribution of financial resources among economic entities. The article is aimed at analyzing the current and capital financing from local budgets in the today’s environment, as well as identifying the main causes of underfinancing of budgetary institutions and measures to overcome them. The essence and status of budgetary financing from local budgets are considered. Budgetary financing has been proved to be an extremely complex phenomenon, which is a leading link of the State’s financial system. The basic principles, forms and methods on which the budgetary financing system is based, are defined. The sources of financing for budgetary institutions are systematized and classified as to fulfilling basic tasks to ensure public welfare. The structure of budgetary financing is characterized according to economic classification. The dynamics of current and capital financing from local budgets according to economic classification and during 2016-2018 are analyzed, which allows to assess the efficiency of the use of financial resources by local authorities. It is defined that the proportion of current financing is slightly higher than capital financing at the level of local budgets. The main problems of financing from local budgets, as well as measures to overcome them, are highlighted. An efficient financing will be achieved only if the revenue part of the budget is adequately filled and the legislative framework is stable, as well as if appropriate control over the expenditure of budget funds is provided. The need to improve the efficiency of the use of budget funds is substantiated and the main ways of optimizing them are proposed.

316-322

Authors: Rudyk N. V.

The article is aimed at studying the basics of partnership, financial relations between the State and the small and medium-sized businesses. The need to use electronic digital services in the context of paying taxes on the part of the payer and administering them on the part of the State is substantiated. The current list of electronic digital services to small and medium-sized businesses is provided. The list is supplemented by the sources of their receipt and the current name, taking into account legislative changes. Attention is paid to the specifics of registration and receipt of electronic digital services. A step-by-step example of the process of using electronic digital signature as an instrument for fiscal digitalization is presented. It is determined that the electronic digital key is a unique means of logging into taxpayer account. A list of changes related to its generation and use is provided, which confirms the reliability of the instrument. Also presented is an overview of the current modules of the taxpayer account, their tasks and internal contents are described. A description of the components of each module and the practical constituent of their use are provided. The need of the small and medium-sized businesses’ interaction with the taxpayer account as a digitalization instrument is substantiated. Examples of uncertainty in informing taxpayers about their tax obligations are provided. The need to further modernize the services of tax administration by the instruments of fiscal digitalization is substantiated. Measures to improve the taxpayer account in the context of the development of partnership between the State and small and medium-sized businesses are proposed.

330-336

Authors: Bashynska I. O.

The article is aimed at exploring and substantiating the basic provisions of risk tolerance as a criterion for security-oriented management of industrial enterprise. The position of risk tolerance as a criterion for for security-oriented management of industrial enterprise is substantiated. In order to remain competitive in the business environment, industrial enterprises must adhere to two parallel strategies: 1) building dynamic and flexible risk management systems that can anticipate changes that entail long-term success, and preparing the company for such changes; 2) building risk resistance that will allow such systems to mitigate risk events and provide businesses to move towards their goals. Sustainability in conditions of the security-oriented management of industrial and economic systems is the ability of a management system to respond adequately to threats of risk factors, in view of the internal vulnerability, using reserved resources to conduct the core business in a wisely manner. In this case, the first priority is to create conditions that will help shape the capability of the system to change and adapt its risk management infrastructure to respond quickly to changing market conditions, consumer preferences and market dynamics. The enterprise’s risk management requires a system approach. To support the activities of all units and activity directions, it is necessary to create a unified environment of risks management. The introduction of a unified classifier and an individual risk registry will enable conducting analysis and enhancing the flexibility to manage the identified risks or implement changes. For each risk category, an owner is assigned, timing and tasks for risk analysis are defined to take into account the specifics and requirements of each business process. At all levels of management, this approach allows for the formation of responsibility areas and risk monitoring areas and elaboration of the targeted response plans. To introduce security-oriented management and allocate risk sustainability as a criterion for a management system, it is proposed to expand the methodological framework for integrated risk management, including recommendations in terms of business planning and business process risks, financial risk assessments, the monitoring and testing methods. The availability of financial and economic reserves is a prerequisite for sound corporate management, otherwise there is a possibility of loss of economic sustainability. A risk tolerance is provided by a risks management system based on a formalized model that takes into account the internal needs of enterprise. A risk tolerance presupposes that management system acquires real opportunities to localize the harmful effects of risk factors that are achieved through the perceived impact of management at the cost of the reserves provided. At the same time, sustainability indicators provide the necessary conditions of capability and sufficiency for security-oriented management with indication of weak signals of crisis. At that, an enterprise, as a complex organizational system, must acquire the abilities to withstand the destabilization of the business through sustainable processes, control, and risks management means and methods, including a clear corporate structure and a strong market position, which is the hallmark of the risk-tolerant industrial enterprise, which will be the subject of further scientific research.

343-348

Authors: Mezentseva O. O.

The article is aimed at researching measures to optimize the processes of customer success management in B2B companies. The object of research is the processes of customer success management in the company with a SaaS model in the B2B sector. Analyzing, systematizing and generalizing current developments in the sphere of applied B2B management in the IT sphere, the definitions and meanings of the concept of «success management» are considered. As result of the carried out research the processes of customer success management were modeled using a unified modeling language. Features of the processes of customer success management in companies operating in the B2B segment are defined, and key indicators of efficiency of this process are analyzed. It is substantiated that the key tasks of optimizing the processes of customer success management are to reduce the time required by a manager to support one customer’s success and to simplify the very process of working with customer. The publication offers a model of managing the customer success in companies in the B2B segment; an information and analytical system is designed that partially automatizes and simplifies these processes. The structure of the processes of customer success management is researched. Prospects for further research in this direction is to expand the base of indicators to evaluate success of company and its management processes. The theoretical component of the concept of the processes of customer success management is little researched today, but has a great practical expression in numerous both foreign and Ukrainian IT companies. Further development and optimization of success management in the B2B-sphere will allow to expand the classic instrumentarium of the management of economic processes.

355-361

Authors: Iakymchuk I. M., Demochani O. Е.

The article is aimed at studying the national and foreign experience of the use of controlling in activities of enterprises. The features of development of controlling and its use in enterprises of the USA, Great Britain, Germany and Poland are covered. The main problems that arise when implementing the controlling system in enterprises are provided. The main stages, which make it possible to introduce controlling in the enterprise efficiently, quickly and with minimal costs, are considered. It is determined that foreign specialists have been using the controlling system for a long time, and the profitable work of enterprises in most developed countries is a confirmation of the efficiency of implementation of this system, which is a holistic conception of management of the financial-economic process of economic entities. It is identified that in Ukraine the introduction of controlling methods dwells at an early stage, but a gradual introduction of these methods in enterprises is observed. Relevance of the use of controlling means and methods in the management of financial resources of Ukrainian enterprises is substantiated on the basis of studying the experience of foreign colleagues. It is proposed to use foreign experience of the introduction of controlling and its practical development as an efficient instrument to substantiate managerial decisions in the activities of Ukrainian enterprises.

368-375

Authors: Herashchenko І. M.

The article is aimed at researching the concept of «competitiveness of human resources» as the main factor of competitiveness of enterprise. The significant impact of the competitiveness of human resources on the formation of an enterprise’s competitiveness necessitates a more detailed study of this concept. The article analyzes a characterization of the enterprises workers’ estimates and determines a list of indicators that should include a survey of experts to examine the competitiveness of human resources. Human resources are the dominant factor in the competitiveness of enterprise, which, on the one hand, ensures their efficient functioning, and on the other hand, is attractive to potential workers in the labor market. The level of competitiveness of employee and the characterization of the enterprises workers’ estimates are substantiated. In order to determine the list of indicators, which should include a survey of experts, scientific sources of domestic and foreign literature are analyzed and it is substantiated what indicators be allocated when assessing the competitiveness of human resources. There is an interrelation of supply and demand in the labor market between a competitive enterprise and a competitive workforce. Competitive enterprises impose high demands on staff, and so in return are the demands of a competitive staff to the enterprises, forming supply and demand in the labor market, the equilibrium on which results in the case of meeting the requirements of the enterprise to staff competence and the staff’s requirements for quality of working conditions, pay and social security. Enterprises and workers in the course of economic activity satisfy each other’s interests, which leads to balancing the supply and demand in the labor market.

382-389

Authors: Pylypenko A. A.

In today’s economic environment, issues of improving the efficiency of the activities of corporate integrated associations of enterprises have been significantly actualized, as this form of management allows to effectively counteract a wide range of threats from the market environment. The author’s hypothesis was the possibility of simultaneously considering the processes of integration and logistization of the activities of corporate association. At this, optimization of the parameters of financial relations was considered, within the terms of the proposed financial mechanism, as a key factor in ensuring the coherence of characteristics of the logistic system, distributed among the various owners of corporate rights. The article is aimed at developing the theoretic-methodical provisions as to formation of a financial mechanism for supporting the logistization processes in the activities of corporate integrated associations of economic entities. Achieving the aim of the article is based on the methodology of describing corporate architecture and using the architectural modeling language ArchiMate. Using this methodological base, the article defines the logic of allocating the impact of the financial mechanism on the logistization processes in the activities of corporate integrated association; a model of communication between elements of the financial mechanism and the mechanism for managing the flow processes of corporate association is developed; a functional structuring of the financial mechanism for logistization of the activities of corporate integrated association is proposed; a system of the operation objectives of the mechanism is defined and specifics of the deployment of the information-analytic provision of its work are substantiated. A separate constituent of the research was a substantiation of the logic with regard to formation of a project to reorganize the financial mechanism of logistization of the activities of corporate association.

396-401

Authors: Ketova T. B.

The article is aimed at presenting results of the study on defining the essence of the own trademarks and their functions. On the basis of a comparative analysis of the interpretations of «own trademark» and «brand», the content of the concept of «own trademark of trade enterprise» is clarified. As a result of generalization of existing interpretations, it is determined that the trade enterprise’s own trademark is a means of identifying the belonging of goods to a particular trading network and differentiating the enterprise. The essential characteristics of the own trademarks are determined, which include: belonging to a retail trade chain, the retailer’s ownership of the trademark, contract production, exclusivity of sales in the stores of a certain network, formation of a certain commodity and price policy for goods under its own trademark. It is substantiated that the main functions of the own trademark are ensuring the price competition of the trading enterprise, reducing dependence on brands of other manufacturers, differentiation from competitors, winning loyalty of consumers.

407-416

Authors: Ilchenko N. B., Voynilovych V. Y.

The article researches the features of development of the national and local retail networks in the mass-market fashion segment in Ukraine, as well as international retail networks in the same segment. The structure of retail turnover of clothing and footwear for the first half of 2019, which are produced in Ukraine and sold through retail trade networks, is analyzed. Accordingly, the distribution is as follows: clothing – 8.4%, footwear – 3.8%. The advantages and disadvantages of mass-market fashion are identified. A pyramid of fashion for the main national and local retail networks, as well as international ones, specializing in the sale of clothes, footwear and accessories in the mass market segment in Ukraine, is built and suggested. It is proved that all trademarks of the fashion industry can be conditionally divided into 5 segments: price, turnover, exclusivity, quality, level of service. The suggested pyramid is illustrative for exclusivity and quality, in the top of this pyramid are placed the retail networks that, in addition to the line of the «high fashion», also propose the lines of ready-to-wear clothes. When comparing the suggested pyramid with the Maslow’s pyramid of needs, it can be stated that this segment corresponds to the need for self-fulfillment. The second segment, which corresponds to the Maslow’s pyramid per se, includes aesthetic needs aimed at defining harmony and beauty. Accordingly, the more expensive the brands, the higher are they towards the top of the pyramid, while at the bottom can be found the brands of the low price segment. The carried out research defines that mass market fashion is more for youth and beauty, the target segment of this group is mainly focused on the 18–30-year-old consumers. It is defined that the fashion industry market is growing rapidly due to the use of digital platforms related to this age category of consumers. It is proved that the big problem in the development of international retail chains of the fashion industry existing on the Ukrainian market is the overpricing of identical goods that are sold in other countries of the world and as a result, this significantly affects the formation of demand.

425-433

Authors: Shtal T. V., Belikov M. P.

The article is aimed at defining the influence of marketing on the formation of the company’s competitiveness at the current stage of development of the world economy. Attention is paid to the theoretical aspects of the company’s competitiveness. After studying the work of many domestic and foreign scholars on the competition and competitiveness of enterprise, the authors concluded that there is no consensus on the interpretation of the terms of «competitiveness of enterprise» and «competitive advantage», therefore, this article presents their own vision of the definition of these economic categories, the main factors of influence on them are systematized. In the course of research, the asymmetry between the growth rate of the world GDP and consumption is identified, which leads to increased competition for the end consumer, which is forced to unfold mainly in the plane of marketing. The article identifies the increasing role of Internet marketing in shaping the competitiveness of enterprise, which is caused by the rapid growth of Internet users and the abandonment of consumers from traditional media in favor of social networks and Internet resources. The problem of high costs to attract a new client has been indicated and a conclusion has been drawn that in the face of fierce competition companies urgently need to focus on building long-term relationships with their customers.

8-16

Authors: Fomina O. O., Hoholieva N. F., Labuzova Y. H.

The article is aimed at researching the issue of Ukraine’s place in the world rankings in terms of the GDP level, welfare index and happiness index; building the productive function of our country’s economy and providing on this basis recommendations to improve the economic growth policy. In order to carry out the research, the article uses scientific methods of formal logic, in particular analysis and synthesis – to compare the characteristics and differences in development of the countries that appear opposite according to the world ratings of the GDP level, wealth index and happiness index. Based on the carried out analysis of the current tendencies of the economic growth in these countries, in particular Ukraine, conclusions have been drawn about the causes of their developmental polarity. The publication uses statistical and econometric methods, specifically, analysis of the structural characterizations of countries, which are supplemented by the indicators of population differentiation; regression analysis in the formation of the production function of Ukrainian economy of similar type as Cobb-Douglas and in the GDP forecasting for the short term; the Chow method is applied to evaluate the stability of the regression model parameters and to verify the presence of structural shifts in the sample. As for the clear problems of Ukraine’s economic development, which can hinder the process of growth, the following ones have been allocated: the long conflict in the eastern part of the country and political instability; economic income inequality; development of economy takes place mainly by means of extensive factors. The carried out calculations show that the GDP growth will continue in Ukraine in the coming years.

25-30

Authors: Biriukov I. I.

The article analyzes the main features and tendencies of the energy industry in the world countries. The world’s main innovative energy regulatory measures, as well as major innovations in energy production are allocated. It is determined that the prevailing part of European countries is more than 50% energy-dependent. It is defined that the main reasons for the need to reform the electroenergetic systems are both evolutionary (in cases where it is caused by objective preconditions) and spontaneous. It is determined that tariff formation is a key aspect of the energy markets regulation, which is due to a combination of components that reflect directly the cost of electricity as a commodity, and also include the cost of additional services, transportation, compensation, thus impacting on the entire organizational and functional mechanism of the electricity market. It is proved that interstate cooperation increases the importance of interstate and international relations with regard to the mechanism for implementing export-import operations. It is defined that the system of operation of the electricity industry sector has demonstrated inefficiency and low adaptability in the conditions of the rise in the cost of hydrocarbon fuel, which leads to the need to modernize and introduce new generating capacities. It is indicated that the provision of advanced demand for electricity leads to an urgent need to restructure the entire electroenergetic complex. It is determined that in order to overcome the identified problems of electroenergetics, most foreign countries have developed concepts and launched the implementation of priority tasks in the direction of structural reform of the electroenergetic sector.

38-43

Authors: Semenova K. D., Tarasova K. I.

The article is aimed at analyzing the problem of global risks of modern era. Using the data obtained by experts from the World Economic Forum for 2017-2019, the authors found the five most dangerous global risks in terms of both the likelihood of an occurrence and the scale of the impact. The research identifies tendencies in changing global risks over recent years. It is specified that the main risks are found in the sphere of environment, ecology and technological security (cyber-risks). The emphasis is placed on researching global economic risks. The main factors of global economic risk are: the trade war between the United States and China; the large burden of the U.S. corporate debt; the crisis status of the markets in developing countries; China’s weak macroeconomic policy; cyberwarfare, as well as Italy’s political and financial instability. Prospects for further research in this direction is an analysis of geopolitical and technological risks, which increase economic risks, as well as prediction of the probability of a particular economic risk in both short- and medium-term.

50-56

Authors: Ivanov Y. B., Ivanova O. Y.

The article is concerned with topical issues of the quality of legislative and regulatory acts in the economic sphere. The quality and consequences of drafting, adopting and enacting legislative and regulatory acts is a means of ensuring efficient governance and reducing corruption in Ukraine, as well as providing a stimulating influence on the development of entrepreneurship in the country, on which the competitiveness of Ukraine’s regional and national economy depends. The article is aimed at identifying the problems of carrying out an expert examination of drafts of legislative and regulatory acts in the economic sphere, which would allow to explore the shortcomings of the Ukrainian model of carrying out expert examinations and develop recommendations on overcoming such shortcomings, improving quality of this procedure, as well as the overall quality of legislation in the economic sphere. Problems of the procedure for carrying out expert examinations of legislative and regulatory acts are systematized. A scheme of interconnectedness of the problems leading to the ineffectiveness of these acts is proposed, as well as the directions for solving the identified problems are elaborated: improving the expert examination procedure in the process of developing and adopting legislative and regulatory acts; developing criteria for the selection of bills for conducting an expert examination; developing criteria for selecting experts who review legislative and regulatory acts; substantiating criteria for the selection of bills for a technical and economic expert examination of bills; developing a methodology for conducting a technical and economic expert examination of bills; developing a methodology for monitoring the effectiveness of legislative acts in the economic sphere. Implementation of the proposed directions of organizing the procedure for an expert examination of legislative and regulatory acts in the economic sphere is systematized according to the criteria of time and criteria of responsible authorities in the form of a road map.

64-69

Authors: Khimii B. I.

The article covers the essence and role of the international financial organization: the European Bank for Reconstruction and Development (EBRD). The basic principles of the development of relations between the EBRD and Ukraine are analyzed. The basic principles of the EBRD’s activities in Ukraine are defined, development trends and features of cooperation are highlighted. The dynamics of the Bank’s investment projects in Ukraine are analyzed in quantitative terms. The current status of the projects’ financing is characterized. The author researches the main areas of financing (infrastructure, financial sector, energetics, industrial, trade and agribusiness sectors) regarding the joint projects of Ukraine and the EBRD aimed at increasing the competitiveness of the economy, supporting structural reforms, improving the standard of living and well-being of the population. Focus is made on the factors that limit the development of this cooperation. The structure of the EBRD’s crediting portfolio in Ukraine as of August 31, 2019 is analyzed. In order to understand the role of the European Bank for Reconstruction and Development as a strategic partner, influencing the development of the national economy, the projects under implementation in different industries are analyzed and the basic positive aspects of the impact of these projects are defined. The main areas of technical assistance provided by the Bank are displayed. Prospect for further research in this direction is determining the ways to increase the investments by the European Bank for Reconstruction and Development in Ukraine and the benefits of attracting its financial resources to support development processes and stabilizing the national economy.

77-82

Authors: Voronina O. O.

The publication considers the issues regarding creation of a favorable investment and business climate in order to attract foreign direct investment (FDI), which constitute an integral part of an open and efficient economic system. On the other hand, direct investors do not have the opportunity to leave the market quickly, as they risk the long-term large volumes of financial investments. The FDI is therefore recognized as the main catalyst for the economies of developing countries and countries with transition economy. This aspect reveals the need to create an enabling environment for the foreign capital’s interest in the domestic market, as the progressive share of the FDI in the national capital structure can improve competitiveness of the country, aimed at an efficient integration into the global economic system. It is identified that the presence of such economic advantages as a favorable natural-geographical position, highly skilled labor force, high potential for structural distribution of the economy, developed infrastructure may be insufficient for the investor’s positive decision. A proper status of the institutional environment in the recipient country is a compelling factor for the FDI. A favorable institutional environment helps to avoid the transaction costs that result from the bureaucratic and judicial barriers, low levels of property rights protection and performance of contracts, corruption, political and economic instability, etc.

88-95

Authors: Denysov K. V., Kondratenko A. I.

The article examines and analyzes the volumes of foreign trade in goods of Zaporizhzhia Region in 2013-2018. The time when the region had the largest and lowest volumes of exported and imported goods, as well as the highest and lowest growth rates of these volumes during the researched period, are identified. The geographical structure of the foreign trade in goods of Zaporizhzhia Region is analyzed. The authors determine which countries are the largest importers of goods from the region and from which countries the region imports goods the most. The main groups of goods that are exported and imported by Zaporizhzhia Region in trade with foreign countries are identified. Changes in the volumes of exports and imports of goods from the EU and the CIS countries in 2018 compared to 2013 are clarified. The role of these countries in the geographical structure of foreign trade in goods of the region is defined. The dynamics of changes in trade volumes of the region and Ukraine as a whole in recent years are examined, and the main reasons for these changes are identified, namely: the signing of the Association Agreement between Ukraine, on the one hand, and the European Union, the European Community on nuclear energy and their Member States, on the other hand; beginning of Russian military aggression against Ukraine in 2014. The need to diversify the geographical structure of exports and imports of the region and the country as a whole is substantiated. The main areas of assistance on the part of the State to local companies regarding their entering new markets are defined.

105-114

Authors: Bril M. S., Pivavar I. V.

The publication is aimed at researching social tensions in the European Union on the basis of the application of economic-mathematical modeling at the macro-economic level. The publication discloses theoretical approaches to such phenomenon as social tension at the macro-level, forms an indicative space, analyzes the influence factors, the mechanism of formation, and stages of development. The current macro-economic status of social tensions in the EU countries is researched. A comprehensive scheme for evaluation and analysis of social tensions in the EU countries is developed, containing implementation of the four main stages according to the selected factors-indices. A social tension index for the EU countries is formed, the extent of the influence of factors on the social tension index based on methods of correlation and regression analysis is identified. A model of evaluation of the level of social tension has been built to identify regularities of development over a certain period of development. In order to identify groups of countries with similar factors of social tension and to detail the resulting integrated scale, a model has been developed to classify countries, applying the Ward’s method, by the level of social tension using Gap-statistics and k-averages. Based on the use of the neural network learning algorithm, a group of countries in which also belongs Ukraine has been found, showing relation to the factors of social tension formation. The function of forecast provisioned by the functional of neural network is used, according to which Ukraine falls into a cluster with a high level of social tension, that is, has a similar background for functioning of the mechanism of social tension with such countries like Bulgaria, Romania, Macedonia, Serbia, Turkey and Montenegro. Thus, the proposed methodology for macro-economic research on the level of social tension is an effective tool for integrated diagnostics, which will allow to focus on the development of adequate and effective strategies for prevention of increase in social tensions and to minimize the threats associated with it in a timely manner.

122-130

Authors: Burennikova N. V., Zavgorodniy I. V., Burennikov Y. Y.

The article clarifies the definition of «activity» in the context of the proposed and/or developed further on paradigms of «resources - activity - result» and «effectiveness - scale - performance» as a genetically modified form, taking into account the structure (composition) of this activity, involving herein the concept of «morphology of system» (with consideration of enterprise as a system at the micro-level). It is substantiated that in the researches concerning the activities of industrial enterprises as production systems, in addition to common scientific and well-known specific methods, approaches and instrumentarium of scientific developments, it is possible to take advantage of the possibility of supplementing the prevailing in modern economic theory method of structural analysis with a genetic approach. The basic signs have been defined and some classifications of the activities of industrial enterprises have been allocated. It is emphasized that the unity of the form and content of activity implies their relative self-sufficiency and active role of the form of activity in relation to its content. It is pointed out that in the process of activity the cause-effect relations should be taken into account. Making use of the modified Euler – Venn diagram, the logic-methodological link between the trueness of the paradigms of «resources – activity – result» and «effectiveness – scale – performance» of an industrial enterprise as a production system are illustrated, taking into account the essence of the category of efficiency, which combines the qualitative (effectiveness) and quantitative (scale) components. The first of the above paradigms is visualized in the context of «system input – output» (using the «black box») for exploration of further directions of the enterprise’s activities, taking into account existence of the internal and external environment. It is emphasized that the optimal managerial decision on performance can be sought in simple both scientific and specific methods. It is determined that the use of the theory of genetic algorithms as methods that allow finding the optimal solution to problems of any complexity, due to the fact that they operate not by the ways of obtaining results, but the results of solving problems, – serves as an effective means of finding the best solution for enterprises’ performance due to the principle of evolution embedded in such algorithms. The main stages and a variant of the genetic algorithm are provided.

136-143

Authors: Rakhman M. S., Malko V. V.

The article is concerned with researching theoretical provisions regarding the specifics of the real estate market conjuncture in Kharkiv region and analyzing structural changes in the market, as well as dynamic fluctuations in its prices. The article is aimed at studying the real estate market in Kharkiv region; determining existing problems and current tendencies of market development; elaborating a forecast and the recommendations to improve performance in this segment. Structural changes in the real estate market in Kharkiv region are considered, it is identified that the population prefers the secondary market, mainly small 1- and 2-room apartments. According to indicators of dynamic analysis, the greatest rate of price increases are observed in de-luxury and comfort-class real estate. Business class real estate figures for 2019 were negative. An analysis of mortgage loans showed an increase in the number of loans issued. The average rate of growth reaches 10,9%, but the main drawback of lending is high interest rates, which reach 25% per annum. To overcome this barrier, developers introduce various loyalty programs, which allows to leave the demand in the real estate market relatively stable. As a result of the index analysis, it is identified that prices on the secondary market increase until December and then fall until June. Significant risks are characteristic of the real estate market: unstable political situation, population migration, rising real estate prices.

151-157

Authors: Hordei O. D., Myrkun B. A.

The publication is aimed at an analytical study on the status of Ukraine’s socio-economic development in the current conditions. The concept of «socio-economic development» is studied, the factors that influence the status of its main components are substantiated. The following components of the socio-economic development are analyzed: economic potential, place of the national economy in the international arena, level of innovation, political stability, investment climate, living standards of the population. The carried out analysis proved that the identification of a significant number of indicators that form the basis of socio-economic development in Ukraine does not occur. For example, the standard of living of the population is determined by the Ministry of Social Policy of Ukraine only on the basis of economic factors, while the social aspect is completely overlooked. As a result of the study, it is determined that according to the most international ratings and indices, which constitute the basis for assessment of the status of socio-economic development, Ukraine occupies a position below the average. In particular, the Human Development Index, the Global Innovation Ranking, the Investment Attractiveness Index, and the countries’ GDP per capita rating are examined. One of the main indicators for measuring the standard of living of the population, the Human Development Index, is deteriorating year to year. In the course of an analysis the main factors that had a negative impact on the level of socio-economic development of Ukraine were clarified. The most pernicious factors are corruption, inflation and an imperfect tax system. However, despite the difficult economic situation, political instability and low standards of living of the population, it is noted that Ukraine has a great domestic potential necessary to improve the socio-economic development.

165-171

Authors: Maliar D. V.

The author considers telecomputing as one of the leading forms of virtual employment, emergence of which is facilitated by the following flexible forms of employment: freelancing, zero contract, mini-work, as well as appropriate forms of borrowing of personnel: outstaffing, temporary staffing, staff leasing, outsourcing. It is identified that these forms of labor force recruitment lead directly to the formation of remote labor relations because of their flexibility or partiality. These workers feel more comfortable working remotely. It is determined that distance employment is the basis for reducing the cost of renting office, setting up a working place, utility bills, etc. It is proved that distance employment determines the enhanced performance by saving time on transfers and better time management on the part of workers. Freeing up time and an optimal time distribution according to the worker’s own flexible schedule allows reducing the worker costs. It is substantiated that the efficiency of remote employment leads to the emergence of new organizational structures: virtual organizations, electronic enterprises, electronic governments. There comes a virtualization of the work of individual labor collectives, which generally refuse to maintain offices. Within the framework of the e-government conception, there is a remotization of labor services, taking place on a public scale. It is displayed that virtualization nowadays targets not only business entities or the government, but also certain sectors of the economy that can be subject to it. According to the author, the propensity of industries to remote employment depends on two aspects. First, to what extent digital technologies are used in the production of a particular industry. Secondly, how much the results of labor in a certain area can be digitized and sent remotely to the customer. Thus, virtual employment leads to the deployment of the digital economy, as it is based on the use of telecommunication technologies. Remote employment volumes serve as a certain criterion for the digitalization of the economy.

177-183

Authors: Izmaylov Y. O., Osmyatchenko V. O.

The article is aimed at generalizing the problems and developing proposals to improve the training of future specialists in accounting and taxation through the implementation of the dual education conception. A characterization of dual education is presented, which provides for the combination of training of persons at educational institutions with training in the workplace (at enterprises, institutions and organizations) to obtain a certain qualification, as usually on a contractual basis. The practical experience of implementing the reform of public finances in Ukraine through the implementation of the country’s first pilot project of dual form of education on the basis of the developed by the University of the State Fiscal Service of Ukraine education and professional master’s training program «Fiscal Administration». Proposals for improving the content-quality intensity of the master’s programs on accounting and taxation are presented. The authors substantiate the need and recommendations for training in terms of English-language master programs with the definition of prospects and advantages for higher education applicants. It is proved that dual form of education will allow applicants of higher education: acquiring theoretical and practical competences with ensuring their successful combination; become formed as qualified specialists who have not only the proper professional level, but also the capability to work efficiently in a team, skillfully adapting to rapidly changing market conditions; mastering the intricacies of professional skills in the chosen type of activity; broadening horizons and improving critical thinking; attending lectures by leading scholars and mentors, as well as trainings with the practitioners from national and international companies; developing a positive attitude towards public bodies and public service; getting into professional «lifts»; turning routine bureaucratic work into a creative and interesting process; becoming a part and an instrument of reforms of the State administration of Ukraine.

192-199

Authors: Rakhman M. S., Shevtsova V. V.

The article is aimed at: scientific substantiation for the theoretical provisions regarding the financial market and financial services; characterization of features of the marketing activities of this market; analysis of the status and tendencies, forecasting of certain types of the financial services market in Ukraine as a potential for investment revitalization of the economy. The theoretical provisions on the essence of the terms of «financial market» and «financial service» are generalized. The structure of Ukraine’s financial system and institutional units of the financial market are considered. The current status and the type structure of the professional participants in financial market and the providers of financial services in Ukraine are examined. Approaches to the perception of financial services as a product, as a property, and as a commodity are covered; their differences from financial operations are provided; peculiarities of marketing functioning in the financial services market are displayed. An analysis of the volume of financial services provided is carried out in quantitative and value terms; structural shifts in providing services, the dynamics of leasing volumes, factoring and property management operations are characterized. A segment of the stock market is analyzed, namely: structural shifts in the number of professional stock market participants over seven years, has been analyzed; dynamics of trading volumes in the securities market; major players and the impact of securities trading volumes on the size of the country’s GDP. On the basis of special software, predictive models of leasing, factoring operations and asset management operations by the quarters of the year (with the auto-regression value comprising 3 periods) are developed; using the GAP analysis, gaps in pessimistic and optimistic forecasts are identified.

206-212

Authors: Slobodyanyuk N. O., Shoker R. I.

The article is aimed at modeling the mechanism of the financial security of enterprise in accordance with its functional structural constituents. The role of the enterprise’s financial security is examined in the process of of economic security formation. The main stages of formation of the category of «financial security» are considered. A distinction analysis of the concepts of «economic security of enterprise» and «financial security of enterprise» is carried out, their main differences and common features are defined. The essence of the enterprise’s financial security as part of the enterprise’s economic security is specified. The authors’ own interpretation of the concept of «financial security of enterprise» is presented. The authors’ own approach to modeling the financial security mechanism of enterprise is proposed, its main constituents are defined and the role of each of them in its structure is described. Threats to financial security in the macro- and micro-environment are identified and characterized, and the dependence of the enterprise’s financial security on the financial security of the State is proved. The main stages of managerial activity in the process of building-up the financial security of enterprise are allocated and their relationship with the main goal of enterprise is displayed. The main constituents of formation of the financial security of enterprise are substantiated and the role of the enterprise’s resource provision in this process is identified. The main elements of the enterprise’s resource potential are characterized. Prospects for further research on this issue are studying the impact of the enterprise’s resource provision on its financial security and developnig a mechanism of resource provision for financial security of the State.

219-225

Authors: Sytnyk N. S., Kravtsova O. V.

The article is aimed at studying the level of financial security of the insurance market of Ukraine, taking into account the significant impact of this sphere of the financial market on the overall level of economic security of the country. The main essential characteristics of the financial security of the insurance market are defined and the main indicators of the financial security of the insurance market in Ukraine for 2016-2018 are analyzed, as well as their thresholds in accordance with the current legislation. To assess the level of financial security of the insurance market as an integral part of the country's economic security, the indicators proposed by the Methodical recommendations for calculating the level of economic security of Ukraine were used, i.e.: insurance penetration rate, insurance density indicator, long-term insurance share in total premiums collected, level of insurance payments, share of premiums owned by non-resident reinsurers, and share insurance premiums for the three largest insurance companies in the total insurance premiums income. On the results of the study, an overall decrease in the activity of the insurance market during 2016-2018 and the volatile level of almost all major economic indicators are identified. The calculated quantitative values indicate close to dangerous level of financial security of the Ukrainian insurance market. On the basis of the analysis, internal and external threats to the financial security of insurance companies are determined, and methods of ensuring the financial security of the insurance market in Ukraine are identified and proposed. Significant variability of processes taking place in the Ukrainian market is noted, which makes it difficult to predict the future market situation. The results of the study can be used to further research the progress of economic processes in the insurance market of Ukraine in order to elaborate a strategy for its development.

232-237

Authors: Baranov A. L.

The article is aimed at researching the method of cash flows and features of its use in the estimation of the value of insurance company. The impact of the specifics of the insurance business on the process of estimating the value of insurance company by means of the profitable approach is considered. It is identified that an estimation of the value of insurance company can be more appropriate when using the cash flow to the equity. In order to define the value of the equity of an insurance company, the need to consider the cash flow from the insurance business as a whole, without dividing into activity types, is substantiated. The algorithm for calculating cash flow to the insurer’s equity is defined. The proposed approach to defining the cash flow to the equity can be used to analyze the efficiency of insurance activities, substantiate new projects of insurance company, estimate and manage the value of insurance company. Prospect for further research in this direction is elaboration of a detailed methodology for defining the value of insurance company.

244-252

Authors: Shevtsiv L. Y., Nepevna B. O., Shevtsiv A. B.

The article is aimed at studying theoretical and practical approaches to defining the place of controlling in the organizational structure of enterprise, as well as building an algorithm for its introduction in the enterprise. Approaches to the definition of the concept of «controlling» are generalized. The need for application of controlling in industrial enterprises, taking into account internal and external factors in the context of sustainable development, is substantiated. The reasons for the introduction of controlling in Ukraine and the purposes of using its instruments and mechanisms are characterized. The main tasks of operational and strategic controlling are defined. Both German and Ukrainian experience of application of controlling and the advantages of adaptation in the national enterprises are analyzed. The article describes the main problems faced by enterprises in the formation of organizational structure, and later, in the introduction of controlling. It is proposed to build a controlling system based on the developed algorithm of actions. The essence of the three stages of the algorithm is described. The positive and negative aspects of the introduction of controlling are defined. It is concluded that controlling, as a key and effective management element, will facilitate the following: improving the efficiency of the financial and economic activities of enterprises and strengthening their financial situation; formation of modern conceptual foundations for the management of the enterprise among managers; improving the enterprise’s management system by identifying and eliminating bottlenecks and targeting the enterprise's operations. The introduction of controllings based on IT technology and integrated business computerization will provide enterprise management with the accounting-analytical information they need to implement management in the long term.

260-265

Authors: Filina S. V.

The article is aimed at researching the conceptual principles for the implementation of process management, which is conditioned by the need to implement practical measures to build up a mechanism for managing processes that meets modern conditions of functioning of the consumer cooperative (CC) enterprises. Taking into account that the implementation of process management at the CC trade enterprises will provide cost optimization, social and economic effects, the stages of its implementation in the form of a structural and logical scheme are proposed. Following the integration approach to management, it is substantiated that in the economic system, evolving in the current conditions of globalization and European integration, process management should be implemented by optimizing the ratio of activities at the State level and at the levels of the Ukoopspilka and the enterprises. The author analyzes the scientific-methodical approaches to defining the conceptual principles for the implementation of process management at the CC trading enterprises, which complement the effective programs and facilitate improving the level of business process management with purpose of increasing the orientation towards consumer demand; ensuring the efficiency of business processes and the economic development of consumer cooperation. The optimal variant for improving the management of trading enterprises is understood as follows: optimizing the implementation of the functions concerning management and business processes through improving the system of planning, accounting and monitoring of the key performance indicators of enterprise; improving the management of production resources and inventories; improving the management of innovation processes. Prospect for further research in this direction is elaboration of the methodical principles for optimizing business processes as objects of process management.

271-277

Authors: Kondratenko N. O., Kolesnik M. S.

The publication forms an organizational and economic mechanism of ant-crisis financial management of machine-building enterprises. It is identified that today’s need to introduce anti-crisis financial management mechanisms at many machine-building enterprises is very urgent. Ignoring the need for anti-crisis measures in the field of machine-building, as one of the leading sectors of the national economy, can lead to uncontrolled development of financial crisis, bankruptcy and liquidation of machine-building enterprises. The problems that hinder the sustainable development of Ukraine’s machine-building system are defined. The role and place of finance in the structure of the economy of enterprises are outlined. It is specified that nowadays it is very important to use strategic planning in the implementation of an anti-crisis financial strategy. It is substantiated that formation of an organizational and economic mechanism of crisis management of machine-building enterprises is designed to stabilize the process of activities of business entities; increase flexibility, adaptability and resilience towards changes in the environment and the impacts of negative factors; ensure a more efficient use of available financial resources. It is found out that the organizational and economic mechanism of the anti-crisis financial management of machine-building enterprises involves a combination of organizational and economic measures in the form of methods, instruments and levers aimed at preventing, minimizing, or eliminating external and internal threats to the enterprise’s operations. It is identified that modern management methods and the departure of strategy from the rigid boundaries of planning will enable machine-building companies to introduce an organizational-economic mechanism of the anti-crisis financial management. It is concluded that the formation and implementation of the organizational and economic mechanism of the anti-crisis financial management will help to prevent business-unfriendly phenomena, will eliminate temporary difficulties and save the market positions.

282-288

Authors: Schevchenko V. S., Bіda S. S.

The publication forms a model to increase the efficiency of managerial staff. It was found that, in practice, depending on the organization’s situation, one or several consolidated methods can constitute the base for determining certain needs for development. In order to identify the main directions of development of managerial staff and evaluate its efficiency, the authors propose for medium and small organizations the usage of a combination of two informal methods: the method of work and profession and the method of desire of the staff. It is defined that the main task of developing managerial staff should consist in improving the knowledge required by the manager and the professional in the implementation of managerial functions. In this regard, it is important to define what knowledge needs to be developed and improved. The importance of knowledge for certain categories of managerial staff should therefore be defined. This will serve as a basis for developing training programs for the organization’s managers and professionals to increase their competitiveness. It is defined that the main purpose of training through activities is that such a training allows to minimize the time to develop both individual and collective creativity potential of employees, to bring their knowledge and skills closer to practical needs, accelerate their capitalization. The training through activities activates the desire to master ways of solving unique problems on one’s own, as well as formulating the content of these problems. There is another feature of the development of modern education in the organization. It is substantiated that in order for the system of improving the efficiency of managerial staff to function efficiently, an effective mechanism for administration of its development must be formed and implemented in practice. It is identified that the essence of administration of a system of increasing the managerial staff efficiency is a targeted impact on the object of development (managerial staff) that sets a change in its capabilities to fit the needs of the professional experience of the organization. Moreover, the organization may lack a number of elements of the system of administration of professional development - the functions of these elements are delegated to specialized higher education institutions.

295-300

Authors: Korepanov O. S., Galushka K. О.

The article considers topical issues of brand specifics and luxury brand management in such a dynamic and competitive industry as the fashion industry both world-wide and in Ukraine. The aim of this research is studying the global experience of luxury brand management in the fashion industry, as well as generalizing the methodical and practical aspects of the process of efficient brand management in the enterprise in order to develop a national conception of positioning companies belonging to the luxury segment in this sphere. Based on the information obtained from scientific sources, the efficiency of luxury brand management is assessed using the methods of observation and abstraction plus the comparative analysis method. The need to analyze brand management in the world of luxury to assess the company’s potential in the fashion sphere is substantiated, based on the importance of brands as intangible assets for an efficient competition and as an instrument for building up business reputation. The main categories of luxury brands in the fashion industry are defined as follows: haute couture; ready-to-wear deluxe; ready-to-wear. On the results of the research, two global players are identified and examined in detail: Italian and French businesses. Various instruments are studied to identify the brand’s ethical and aesthetic constants, among which the most common is the Jean-Noel Kapferer’s prism, which provides a more detailed picture of the problem. It is demonstrated how one can use the brand identity prism with the French luxury «Chanel», the key elements of this brand’s identity are identified. In the course of analysis, two main business models of the luxury brand management category: «pyramid» and «galaxy», as well as their practical embodiment on the example of well-known world brands, are examined.

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.

8-12

Authors: Sakalo O. Y., Stepanenko S. V.

The article analyzes one of the main integrating factors of society – social values. To study the system of social values of modern Ukrainian society, the article uses the data obtained during the most large-scale up to date international research project of researching social values – the World Values Survey. The value orientations of Ukrainians in the economic sphere of life are considered: doing business, professional activities, income difference, unemployment problem, gender and age inequality, place of work, type of labor, etc. Following the methodology of the project, all values are reduced to four main types: values of survival, values of self-expression, traditional values, and secular-rational values. On the basis of the analysis of sociological data it is concluded that for Ukrainian society more characteristic are the values of survival and secular-rational values. At the same time, the traditional values are substantially common, i.e. there is a certain value symbiosis.

19-24

Authors: Voloshyn V. I.

The article is aimed at substantiating the theoretical and methodological bases for increasing the efficiency of the State policy of ensuring economic security in the conditions of external hybrid aggression. It is proved that conditions of financial-economic and informational globalization create preconditions for deformation of the established approaches to realization of applied bases of the State policy of maintenance of economic security of the State. The nature, specificity and nature of destabilizing influence of hybrid threats on the processes of ensuring economic security of the State are identified. Approaches to the implementation of security at the macro level in the context of the growing transformations and processes of globalization of financial, economic and informational nature are developed. The conceptual mechanism for realization of the State policy of ensuring economic security of the State in conditions of financial, economic and information globalization is substantiated.

35-40

Authors: Voloshan I. G.

The purposes of the article are provision of methodical recommendations as to organization of export activity at enterprise (especially – where to register and what permitting documents to receive), and also consideration of the package of documents, necessary for export customs clearance of goods to the countries of the European Union. The European Union quotas on products from Ukraine together with restrictions on the movement of goods across the border of Ukraine are analyzed. All important steps of a potential exporter are divided into stages: organizational; documentation; obtaining permissive documents with the allocation of responsibility centers for the creation of relevant documents and the execution of registration actions.

48-53

Authors: Dymchenko O. V., Khailo Y. M., Rudachenko O. O.

Housing and communal utilities is an independent branch of the national economy. The purpose of functioning of the housing and communal enterprises is to satisfy the needs of the population and economy units in the services that provide normal conditions for life and work. In housing and communal utilities, an important place is occupied by enterprises of water supply and wastewater disposal. One of the largest housing and communal enterprise in City of Kharkiv and Kharkiv region is the KP «Kharkivvodokanal». At present time in the system of KP «Kharkivvodokanal» the preparatory work is carried out in terms of elaboration of the program mechanism for management of the energy saving process in the composition of reformation measures for the period up to 2020 and for more distant temporary horizons. Thus, the article proposes a variant of a energy management scheme. The calculations showed that the organization of resource saving at enterprise includes technical and technological, human, intellectual, financial, information, political-legal, ecological and other elements, which are an important and integral part of energy saving.

61-65

Authors: Pysarevskyi I. M., Yevdokimov O. V.

The publication is aimed at disclosing the problems arising in the sphere of interaction of the members of a territorial community with the bodies and officials of local self-government (LSG) concerning its implementation, and potential ways of solving these problems. Within the terms of the carried out research the following problems of interaction of LSG entities have been disclosed: imperfection of normative-legal base regulating the procedure of interaction of LSG entities; excessive cumbersome structure of the public administration apparatus; lack of interest of the LSG parties in cooperation; lack of trust between local authorities and the public; lack of an effective mechanism for the implementation of feedback; low level of public consciousness of the population and, as result, absence of an effective algorithm for implementation of LSG.

71-76

Authors: Chumak L. F., Ivchenko M. M.

The article is aimed at developing proposals as to increasing investment attractiveness of enterprises on the basis of results of investment attractiveness assessment together with management status. The essence of investment attractiveness of enterprise is considered. The basic functions of management of investment attractiveness of enterprise are defined. Requirements to the methodolgy of determining the investment attractiveness indicator are provided. Also a sequence of formation of investment attractiveness at enterprise is provided. A number of measures to increase the investment attractiveness of enterprise are proposed.

85-91

Authors: Verbytska A. V.

In conditions of activization of processes of internationalization of activity of higher educational institutions consideration of the best foreign practices of export of higher education services in the form of educational franchises and opening of university affiliates abroad is relevant. The article is aimed at defining mechanisms, conditions, factors and risks in franchising of educational services when opening of branches of universities abroad as instruments of increasing exports of higher education services in the context of integration into the European scientific and educational space. Foreign affiliates are considered as an opportunity for higher education institutions to expand their international presence in another country and to increase their prestige in new markets of educational services. The necessity of development of mechanisms of the State management in the sphere of quality control of higher transnational education is substantiated.

98-104

Authors: Khazan P. V.

In the publication, using factor analysis and method of major components, the main factors influencing the development of renewable energy sources are identified and substantiated on the example of Europe. The study applies the Bartlett’s criterion of sphericity and the calculation of the adequacy grade of the sample of Kaiser-Mayer-Olkina. The calculation is made by means of the IBM SPSS Statistics software. The most important factors of the development of renewable energy sources have been determined using the data array for the last 10 years. The number of main components has been defined, also the correlation matrix, the matrix of components, the covariance matrix and the component diagram have been built. A system of linear equations of dependent factors and the main components, which is based on the calculated data, is presented. The carried out research has showed that the greatest dispersion is made by components such as total energy production from renewable energy sources, total power of renewable energy sources and final energy consumption, which in the total make up 90.6%. An analysis of factors in accordance with the obtained calculations is carried out.

112-116

Authors: Nastenko M. M.

The article substantiates the essence of investments, their content and existing inconsistencies in the economic characterization of this concept. On the basis of the legislative interpretation of investments, essence of investment process, its components and stages of implementation are allocated. Emphasis is placed on the need to attract foreign and national investments in the economy as a whole and the development of the agrarian sector in particular. The current status of investment activity of agricultural enterprises of Vinnytsia region is researched; constraining factors in terms of attracting investments in the agricultural sector are outlined; ways of improvement of investment strategy, investment provision, and innovation development of agrarian sector of Ukraine in general and of Vinnytsia region in particular are suggested. On the basis of the carried out research both the priority and the profitable spheres of investment in agrarian sector are indicated, among which the most important are: renewal and modernization of assets of agrarian enterprises; introduction of high-performance crop cultivation technologies; creation of capacities for development of processing of agricultural production.

122-126

Authors: Vlashchenko N. M.

According to experts, inclusive tourism today can be called a rapidly developing sector of the tourism market. Disability or person’s functional limitations is a complex social factor whose impact cannot be ignored by any society. The relevance of the topic of this publication is stipulated by the fact that tourism can be an effective means of integrating persons with limited or special needs into contemporary society. The article is aimed at researching the problems and prospects of infrastructure development for the needs of inclusive tourism and defining the priority directions of formation of such infrastructure in Ukraine. The world tendencies of development of inclusive tourism, in particular in the European countries, are studied. The current status of development of inclusive tourism in Ukraine and prospects of improvement of the corresponding infrastructure are analyzed. The recommendations on enhancement of development of this type of tourism on the basis of stimulation of development of industries, which directly or indirectly are involved in tourism business, are elaborated.

132-139

Authors: Krasnokutska N. S., Sokol N. A.

The article presents a sequence of formation of portfolio of the socially directed actions at enterprise that is developed within the framework of the conception of social responsibility of business, based on the theory of interested parties. The choice of social actions and projects is proposed to be carried out with attention to: target settings and motives of social programs realization; line-up of the company’s stakeholders; priority for stakeholders of social events taking into consideration their composition (economic, social, environmental) and directions of realization (external, internal environment); readiness of enterprise for introduction of socially directed actions. A typology of the social profile of trading enterprise with allocating of key characteristics and indicators of assessment is presented. The authors provide the methodical bases for determination of priority of solving economic, ecological, social problematic issues with attention to importance of stakeholder, level of risk of activity of enterprise depending on materialization of expectations on the part of a stakeholder along with importance of social problems to the latter. Directions and indicators of readiness of enterprise for introduction of social actions are determined.

149-156

Authors: Pashchenko Y. P.

The article is aimed at deepening the theoretical bases of the bank reorganization processes in Ukraine and determining practical recommendations on improving the mechanism for their implementation. The approaches to definition of the concept of «reorganization of bank» are considered and systematized; the author’s own definition of the concept of «reorganization of bank» is highlighted. The carried out economic-mathematical modeling has allowed to estimate the value of transactions of mergers and acquisitions and has caused possibility to make forecast of further situation in the market of mergers and acquisitions of banks of Ukraine. Ways of improvement of banks reorganization processes as to their financial recovery and entering the European and global markets are suggested. The issues of diagnosing the status of reorganization of banks in the context of developing practical recommendations for managerial decision-making require further research.

166-174

Authors: Oleksandrenko I. V., Nikolaieva A. M., Pyrih S. O.

On the basis of analysis of scientific approaches the concept of «financial capital of enterprise» is clarified, under which usually is understood the capitalized sum of financial resources of enterprise, being the sources of formation of its assets and received by means of financial instruments and efficient work. The functional characteristics of financial capital are reflected, allowing to a deeper understanding of its content and role in the activity of an economic entity. The main stages of financial capital diagnostics are presented, which makes possible to carry out its analytical research comprehensively and logically. The approach to allocation of components of financial capital according to separate classification characteristics is deepened that allows to approach in detail to its diagnostics in the context of various sources of formation and directions of use. The methodical approach to analysis of use of financial capital by separate directions is developed and the basic indicators characterizing efficiency of its use in activity of enterprise are reflected. The methodology of carrying out factoring analysis of the profitability indices of financial capital is substantiated, which can provide the results for further identifying of the influence of internal factors on the change of efficiency of its use. Application of the developed methodology of financial capital diagnostics will allow enterprises to evaluate the results of financial activity in detail and comprehensively, to approach on a reasonable basis the process of decision-making in the direction of formation and use of capital.

182-188

Authors: Kozarezenko L. V., Tochylina I. V.

One of the main priorities of tax reform in Ukraine is the reform of bodies of the State fiscal service, because they are dealing with significant amounts of funds, which constitute a significant share of the country’s GDP. The fiscal service as such is one of the largest organizations in the public sector, which most often contacts the business and, accordingly, more often becomes the object of complaints on the part of the latter. The structure and subordination of tax services may differ significantly depending on the State system, the level of development of the country and other factors. Accordingly, instruments for evaluating and comparing the efficiency of their performance can also differ. The publication carries out a comparative analysis of the instruments used to diagnose the status and tendencies of development of tax administration in Ukraine and the world-wide, as well as te system of indicators that is used by the SFS for planning and evaluation of efficiency of the own work. A comparison with the system of indicators of the diagnostic instrument TADAT (Tax Administration Diagnostic Assessment Tool) and the indicators used in informational and analytical materials of the Organisation for Economic Cooperation and Development is carried out. Distinctions of national practice of evaluation from the world analogues are allocated.

194-200

Authors: Lazebnyk I. O.

The article is aimed at developing the methodological foundations of statistical research of injuries as a base of building an informational-analytical and methodical provision of their preventing. The necessity to use reliable data on health condition, use of medical services and determinant of health is substantiated. As an example of instrument for collecting such information, used in international practice, the European Health Interview Survey (EHIS) is considered. The main European indicators of health status related to injuries (the European Core Health Indicator – ECHI) are defined. The statistical data on the main indicators of health status according to the ECHI, concerning injuries, are analyzed by the world countries for 2013-2015. Special attention is paid to the definition of peculiarities of formation of one of the main international standardized databases on health care – the European Injury Data Base (IDB). The distribution of injury results in the EU is considered by severity together with the structure of registered injuries in 2012–2015.

212-219

Authors: Bolotina E. V., Fomichenko I. P., Shashko V. O.

A competent building of communications with authorities, and later analysis of communicative technologies, allow to get a qualitative competitive advantage in the modern market, where the struggle for each client is conducted at the micro-economic level. This article is concerned with analyzing of approaches to definition of the concept of «Government Relations» and consideration of GR as a specific form of communicative management, which is now often used by corporate structures in the political aspects of their activities. The authors of the article consider the main types of GR-management communications, which are based on a certain program of actions and are aimed at creation and maintenance of favorable relations with public authorities. The attention is drawn to the fact that GR and PR technologies are insufficiently worked out at the theoretical level, the following number of problems is allocated: distrust of the population towards powers; secrecy of information and lack of necessary explanatory work; weak organizational structure; poorly established public relations; lack of funding. As part of the analysis of the implementation of Government Relations by the authorities, the authors consider the fundamental aspects of the non-institutional structures of public authority on the example of lobbyism.

226-232

Authors: Gryn E. L.

A generalization of existing approaches to understanding of the concept of «organizational changes» is made. Influence of factors of external and internal environment on occurrence of changes is substantiated. The evolutionary nature of organizational changes and their immanence in the enterprise activity are considered, which induces to introduction of the methodology of changes management at each enterprise. A morphological decomposition of the studied concept is presented according to the following components: essence, content (changing object), manifestation (result). On the basis of generalization, the author presents the definition of organizational changes as the process of transition of enterprise to another status, parameters of which depend on the current status, that determines procedures, methods and means of their implementation.

238-246

Authors: Levytska I. V., Klymchuk A. O.

The article is aimed at theoretical substantiating, developing of methodical provisions and scientific-practical recommendations on improvement of the mechanism of formation of competitiveness of hotel enterprises. Using results of the carried out researches, tha authors improve the mechanism of formation of competitiveness of hotel enterprises which unites contents and order of implementation of processes of organizational-managerial and economic nature, methodical support of realization of the resource support, directed on increase of competitiveness, quality and development of service culture. The internal organizational-managerial mechanism of formation of competitiveness of hotel enterprises, directed towards performance of managerial functions on increase of quality of hotel services, is improved. Also an internal economic mechanism is developed, which provides for the regulation of the main subsystems of the hotel structure by means of methods and levers (competitive advantages), which helps to increase the competitive ability of hotel enterprises in terms of developing quality strategies for hotel products. It is concluded that among the directions of further research in the field of economics and management of the national economy it is necessary to allocate the development of mechanisms of competitiveness management of hotel enterprises, as well as strategies to increase competitiveness of the hotel industry in Ukraine.

253-258

Authors: Martynenko O. O., Shuba M. V.

The article is aimed at defining the current status of franchising development in different world countries as a model of expansion of existing business. The essence of franchising is considered as a form of business organization on the example of mechanism for application of its individual types. The most common classification is the division of franchising into such varieties as business franchising and traditional, or marketable, franchising. The dynamics of growth of the number of franchising institutions in the world and the branch structure of international franchising are researched. The US franchise market is analyzed. It is determined that the use of franchising model at the international level is a competitive advantage for U.S. exports. The authors explore the market of franchising of the leading exporting countries in this field – Germany and Great Britain.

265-271

Authors: Saliuk A. P., Kholodnyi H. O.

The article considers issues of formation of brand of enterprise through the prism of defining the factors influencing this process. The emphasis is placed on the consumer, which is the main goal and around which the marketing strategy concerning the brand is to be built. The branding factors are systematized in two groups: those that are directly dependent on enterprise (subjective), and those on which it can not affect (objective). The general and concrete weight of each of these factors in the process of evolution of a trade mark is defined. The irrational loyalty, which is the result of synergy of subjective-objective factors and represents a weighty element of this system, influencing the consumer’s adherence to a brand, even in crisis periods, is separately indicated. According to the results of the analysis, the optimal set of the main factors is determined and the necessity of increased attention to them by the companies-owners of brands or those who aspire to this status world-wide and, specially, in Ukraine is noted.

8-12

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

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

20-26

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

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

33-37

Authors: Shevchuk S. V.

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

44-50

Authors: Valiullina Z. V.

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

57-60

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

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

70-75

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

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

82-87

Authors: Konokhov S. V.

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

93-99

Authors: Malkov D. I.

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

105-111

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

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

118-123

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

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

130-136

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

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

145-152

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

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

158-164

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

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

171-177

Authors: Pasichnyi M. D.

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

185-190

Authors: Mushynskyi B. M.

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

198-204

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

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

211-216

Authors: Ovcharuk V. V.

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

225-229

Authors: Kuzma K. V.

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

236-240

Authors: Bolotova O. O.

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

247-252

Authors: Gryn E. L.

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

258-263

Authors: Kurochkina I. G.

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

269-274

Authors: Laptiev V. I.

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