Business Inform

14-20

Authors: Kulakov G. T., Bondar-Podhurskaya O. V., Manina L. І.

The article is aimed at elaborating and materialization of the forecast scenarios of development of the national economy in the context of substantiating the feasibility of improving the «cost of living» being the equivalent of the liability of public authorities for the value of human life. The article researches the phenomenon of the «cost of living» in the context of sustainable innovative development of a socially oriented development of economy as an axis for developing its forecast scenarios. Focus has been set on complementarity of the terms of «cost of living» and «sustainable development» in the context of satisfying vital interests of the population of Ukraine. It has been suggested that wages accounting as an equivalent to the «cost of living» should not be included with costs but with the value added, however, the growth rate of wages must not outpace the growth rate of labor productivity. For the first time on the basis of the interdisciplinary and intersectoral approach, as well as the index method, have been elaborated baseline scenarios of development of the national economy on the basis of the upgraded human development index: pessimistic, realistic, and optimistic forecasts.

28-34

Authors: Polyakov M. V.

The article is concerned with development of foundations and suggestions as to the Ukraine’s transition to the knowledge economy in the context of changes in the world economy. These changes will affect the production forces, forms of economic organization, institutions, and socio-economic relations. With this in mind, a new modernization project of the 21st century for Ukraine has been proposed. Attention is drawn to the need to «restart» the domestic economy, build a new model of growth based on new technological base, reproductive cycles, and patterns of production. The article emphasizes the essential role of information and communication technologies, the importance of interaction between science and business, as well as activation of entrepreneurship. The spatial, social, and political aspects of transition to the knowledge-based economy have been allocated. Recommendations for deepening the partnership between the State and business in the sphere of knowledge have been formulated. Suggestions for improving geo-economic strategy, development of international cooperation in the sphere of knowledge and innovation, as well as improving the integration strategy of Ukraine, have been provided.

40-48

Authors: Revyakin G. V

The article is aimed at characterization of principles of the sustainable economic development of the national economy in terms of the cyclical nature of development of the world economy. The article allocates and describes the priority directions of the State policy to minimize the negative cyclical phenomena in the world economy; the key principles of diversification of structure of the national economy, optimizing the international channels of synchronization of economic processes, optimizing the volume of gold and currency reserves of country. The author has developed the pro-cyclical policy of the State, based on the specific phases of the economic cycle. On the basis of the pro-cyclical policy of the State, the author has analyzed the major economic crises of the 20th-21st centuries, and also described cases of occurrence of economic «bubbles» due to the incorrect State policy in certain phases of the economic cycle.

55-60

Authors: Sokolenko L. F.

The article is aimed at assessing the taxation system of the agrarian sector of economy in the world countries and in Ukraine, as well as identifying common tendencies and directions of development of the system for taxation of the agricultural producers by studying the foreign experience. An estimation of the taxation system of the agrarian sector of economy in the world countries and in Ukraine has been provided, common tendencies and directions of development of the system for taxation of the agricultural producers have been identified from the standpoint of adaptation of the global experience to the Ukrainian conditions of economy management.

66-71

Authors: Bozhko V. P., Karatzeva N. Z., Omelchenko O. L.

Statistical data as to the situation of the contemporary economy were considered. Declines in the indicators of economic development for practically all directions have been specified. Particular attention has been paid to the influence of economic situation on the living standards of population. A detailed analysis of magnitude of the minimum wage in the the European Union Member States has been carried out, on results of which it is concluded that, in order to enlarge it, it would be necessary to create an enabling environment for business together with and drastic actions to counter corruption. Comparative data on the dynamics of development of industry and agriculture in the period of 2008-2016 have been provided. Use of re-innovation as an effective way of developing the economy has been substantiated, and the basic ways to prevent economy fall have been formulated.

78-87

Authors: Melnyk A. G.

The article suggests the methodical approach to calculation of the system of analytical indicators for complex analysis of the innovation and scientifictechnical activity by defining indexes such as: implementarity of technologies; institutional fullness of the national innovation system (NIS); high technology grade of the industry branches and sectors of the NIS. Fundamentals on the interpretation of these indicators in determining the status of institutional and technological structures, as well as the investment ability of technologies in the NIS, have been formulated. An evaluation of status of the innovation and scientific-technical activity in the industry and in the sector of scientific organizations of Ukraine was carried out on the example of practical application of the methodical approach to the analysis of statistical data. A simulation of the calculation index of implementarity of technologies in terms of the hypothesis of a 10 x magnification of the number of patents for inventions was completed. The author’s own interpretation of values of the calculated indicators has been proposed.

95-102

Authors: Odintsova T. M.

The article is aimed at studying the optimal factors of formation of the population savings as the basis for investment resources of the regional economy. A factorial (nonlinear correlative-regression) analysis of the formation of savings of the population of Ukraine was completed. On its basis a forecast of the optimal structure and volumes of formation of the population incomes was carried out taking into consideration impact of fundamental factors on these incomes. Such approach provides to identify the marginal volumes of tax burden, population savings, and capital investments, directed to economic growth.

107-112

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

The publication is aimed at identifying and studying the factors of influence on the development of international tourism in the countries of Central and Eastern Europe (CEE) in the context of integration. The authors also search for ways to compile a system of indicators of integration in terms of tourism along with building mathematical models of the impact of integration processes on the development of international tourism. The study has identified the indicators of integration, which positively impact the value of the resulting variable, although not all built models have a high significance. In general, the publication confirms the hypothesis that factors, associated with integration processes, do influence on the development of tourism in the countries of the region, but the nature of such influence is not always unambiguous.

119-125

Authors: Malуarets L. M., Minenkova O. V.

The article sets out the procedure of solving the multi-criteria optimization task of performance efficiency with use of the genetic algorithm. An analysis of the main computational algorithms of the interactive methods for the multi-criteria optimization has been provided, their advantages and disadvantages have been specified. A multi-criteria optimization model of efficiency of the enterprise’s performance has been presented, based on balanced scorecard and taking into consideration the functions of changes of the values of these indicators during the research period, as well as the relevant regular tendencies in the changes of these indicators. In the task, a multitude of Pareto solutions was found, using the software of MatLab environment, more precisely: implementing the procedure of Multiobjective optimization using Genetic Algorithm, based on the genetic algorithm. The optimal values of indicators have been suggested to be used as the basis for a comparative evaluation and strategizing activities of enterprise.

132-137

Authors: Krasnokutska Yu. V

The models of evaluation of the effect of influence of a number of factors of both the economic and the social nature on the level of involvement of labor resources in Ukraine and in some countries in the EU have been developed. It has been substantiated that implementation of the proposed models would help to assess the efficiency of implementation of various programs, including: mediation in employment, vocational counseling, training of employees, loans, public works, and special programs. The prognostic values of the level of involvement of labor resources were calculated using the apparatus of neural networks, which is a tool for effective managerial decision-making on the issue of unemployment, as well as for accelerating the progressive structural shifts in the employment sphere and ensuring a balanced development of the labor market.

145-150

Authors: Drozdova O. G.

Defining the economic efficiency of e-commerce as well as online stores as its constituent stipulates an overall performance evaluation, marketing and investment efficiency (investment attractiveness), and hence the possibility for potential investors to invest their money. The article considers the status and development of e-commerce in Ukraine, evaluating the overall dynamics of e-business. Impact factors and prospects for investments have been identified. The e-trade indicators have been systematized to allow for an integrated approach to information provision in the accounting and economic analysis of enterprise, determining an integral indicator of economic, informational, identification, and emotional functions based on the value coefficients of the respective functions.

157-162

Authors: Terovanesov M. R., Terovanesov A. M.

The article is aimed at determining the mechanisms of improving the management of the system of higher education in the context of the current regulatory support, which will be the means to solve the problem of inefficient functioning, lack of financing, and low quality of higher education. The factors, causing negative impact on development of the higher education system were analyzed, the most important of which are the lack of financing and the shortcomings of the legal support of the education sector. It has been determined that a shortage of funds and lack of communication between the education sphere and employers reduces the efficiency of management of the system of higher education. The legal support of the educational activities requires improvement due to the declarative nature of individual provisions on the management of the system of higher education. Consideration of the legal factor is necessary for regulating the decentralization of management in the education sphere, improvement of financing, perfection of the system of control of the education quality. Ways for decentralizing the management of the education sphere, increasing its effectiveness, and improving the economic status of higher education institutions, have been suggested. The scientific-practical recommendations have been formulated to attract potential consumers of educational services to reforming the higher education system and increasing its effectiveness.

171-178

Authors: Ignatova Iu. V., Datsenko N. V., Rudyk N. V.

An important factor of impact on the development and living abilities of small and medium-sized innovation enterprises, including startups, is the opportunity to evaluate their investment attractiveness. The main reason for the «failure» of such enterprises is the lack of instrumentarium to forecast the potential number of their customers, and therefore their financial results. The article suggests the number of projected customers as an indicator for evaluation of the investment attractiveness of small innovation enterprises. The authors propose to use a number of mathematical models on the basis of the instrumentarium of descriptive statistics and simulation modeling. The proposed models are built on the basis of the hypothesis of normality of the distribution law of random amounts of income clients and allow forecasting with high accuracy in relation to the day of week, and therefore evaluating the investment risks for potential investors.

183-188

Authors: Buriak V. G.

The article is aimed at substantiating the necessity of optimizing the pay scheme under the influence of legislative changes of the concept of «minimum wage». Studying the influence of legislative changes in the definition of the essence of concept of «minimum wage» and the wage system, used at the enterprise of postal service «Ukrposhta», has led to the conclusion that beginning from January 1, 2017 it is of the socially unjust and unfounded nature, because the principle of motivation of employees in respect of wages matching the quantity, quality, and results of labor, has been defied. It has been proposed to restructure the wage system at the enterprise of postal service «Ukrposhta» by optimizing the cross-categorial and cross-qualification relations, as well as the payment scheme.

194-198

Authors: Khalatur S. M.

In the different stages of the operation of agriculture, problems related to financial security are dominating. An analysis of the current status of the agricultural industry suggests that it is experiencing a lack of financial resources that can be obtained through the use of credit resources or using own capital. The article considers the main tools and methods of the State support for agricultural financing in Ukraine, which include the use of budgetary, fiscal, customs, monetary-credit, price, and investment policies. The major problems have been identified: reduction of volumes of the State support for agriculture; inaccessibility of credit resources due to high interest rates; absence of account of the works seasonality and others. The sustainable development of the agrarian sector of the Ukrainian economy depends to a large extent on the efficiency of agrarian policies and the proper participation of the State in its formation and implementation. In order to improve the financial status of agricultural enterprises, there is a necessity to improve credit policies that, in the essence, would reduce interest rates and would stimulate the long-term loans.

205-210

Authors: Semenova V. G., Matishchak Yu. I.

The current economic conditions, characterized by globalization of the world economy and increased international competition, call for new approaches to ensure the development of domestic dairy processing enterprises. This can be accomplished through the long-term flexible forms of cooperation and integration of producing both milk and dairy products. In recent times, there has been a growing popularity of a production organization model in which all participants are joining the cluster in order to improve performance and successfully compete in the international market. The article is aimed at substantiating the establishment of a cluster in the dairy industry sector of Ukraine. The article considers essence of the concept of «cluster», the feasibility of forming a cluster in the domestic dairy industry sector, and the basic stages of cluster formation. The benefits of clusters provided in this article would improve development of dairy processing enterprises, thus ensuring the competitiveness of products within the territory on which the cluster is located. In addition, they would contribute to the economic development not only of enterprises and sectors, but also of region as a whole.

216-222

Authors: Korepanov O. S., Prus Yu. I., Chala T. G.

The article is aimed at developing a short-term forecast of the labor market supply in Ukraine. The main methods for forecasting the development of socio-economic processes, as well as advantages and disadvantages of using them, have been considered. The article discloses essence of the conception of underutilization of labor force, which, in accordance with the updated international standards on labor statistics, has superseded the conception of economic activity. In the course of the study usage of the method of Singular Spectrum Analysis (SSA) to analyse and forecast the time series of socio-economic indicators has been substantiated, also an algorithm for applying this method has been developed. On the basis of the official statistical monthly data on the number of registered unemployed from January 2007 to March 2017, with the application of the Caterpillar SSA software package, a forecast of this indicator has been developed from early 2016 to the end of 2018. Prospect for further research in this direction will be developing a forecast of labor demand in order to improve public policies to balance supply and demand in the labor market.

229-234

Authors: Goncharuk S. M., Romaniv Ye. M., Priymak S. V.

The objectives of the article are: defining the theoretical and methodological foundations for financial support for health care institutions; disclosure of the concept and substance of the targeted budget programs in the health care system; a critical analysis of the current practice in the use of performance indicators for the targeted budget programs; improving the methods for managerial decision-making in the course of implementation of the targeted budget programs; determining ways to improve the effectiveness and efficiency of the targeted budget programs in the health care system. In order to develop the health care sector, there’s a necessity to define the order and mechanisms for the priority financing, as well as the personnel and materialtechnical provision of health care institutions. There is also a need for the State support and regulation of an adequate financing for health care programs to achieve equal access in different regions of Ukraine. It is important further to define the specifics of the health sector’s targeted programs that will facilitate management of them.

240-245

Authors: Makhova G. V., Alakozova P. E.

The article is aimed at highlighting the main problems, studying the development of logistics enterprises in the context of changes in their business models, and determining the main directions for development. The main stages of development of the Ukrainian logistics market have been considered and described, its contemporary stage has been characterized. Changes in the companies’ business models that are inherent in each stage of the market development have been analyzed. According to the results of an analysis of the Logistics Activity Index (LPI), a significant lag in the level of development of Ukraine’s logistics industry from the world's leading countries has been determined. Four groups of factors were identified and characterized: politico-legal, infrastructural, economic and social, which constrain development of the domestic logistics enterprises. The development directions for Ukraine’s logistics companies have been formulated in accordance with the current market trends. Prospects for further research in this direction will be considering changes in the business models of logistics companies, determining directions for their transformation in the context of the current conditions of external environment.

251-256

Authors: Pienska I. O., Yudin S. O.

The article is aimed at considering the basic indicators of the enterprise’s solvency together with the external and internal factors that influence it. The article describes ways to manage the solvency of enterprise, which is one of the most important indicators of its financial condition. Evaluating solvency is not limited to the interests of the owners of enterprise, but also is a matter of interest to all major stakeholders who seek to have reliable information on the availability of funds for payments to the public authorities, banking and credit institutions, for making-up with suppliers and partners, as well as labor remuneration. In order to optimize solvency, enterprise managers are using a variety of contemporary techniques, both in domestic operating processes and in approaches to the efficient management of the external and internal cash flows. The results, suggested in the publication, can be used extensively both in enterprises that systematically monitor and evaluate their own capacity to pay and in enterprises that do experience crisis processes that have a negative impact on their solvency.

262-268

Authors: Chernenko D. I.

The article is aimed at systematizing and improving the system of statistical indicators for the market of laboratory health services (LHS) and developing methods for their calculation. In the course of formation of the system of statistical indicators for the market of LHS, allocation of nine blocks has been proposed: market size; proportionality of market; market demand; market proposal; level and dynamics of prices; variation of the LHS; dynamics, development trends, and cycles of the market; market structure; level of competition and monopolization. The proposed system of statistical indicators together with methods for their calculation should ensure studying the trends and regularities in formation of the market for laboratory health services in Ukraine.

274-278

Authors: Kolomiyets G. M., Soboliev V. M., Melentsova O. V.

The article considers the need to update approaches to hedging the financial risks of small businesses. Reducing the probability of financial costs and losses is of continuing relevance. It appears to be especially critical for small businesses. Small business plays a significant role in the country’s economic system as creator of jobs and as a producer of goods and services that adapts quickly to changing consumer requirements. However, its access to credit resources has certain limitations. The instability of the economic environment by individual factors can affect small businesses not less, and sometimes even more than large and medium-sized businesses. Design of the risk-management in terms of small business needs to be updated. In the current context, there is a need in re-evaluating that the efficient financial risk management can only be carried out in a complex of all the enterprise’s risks, with an increase in the planning horizon and the identification of obstacles to achieving the objective set.

284-288

Authors: Mostenets A. V., Petrenkov V. E.

The article is aimed at studying the theoretical value of bank investment and the investment activities of bank, as well as improving the investment management of bank. The main task under this objective is to characterize the investment activities of bank and to consider in detail its credit and investment portfolio. An analysis of the credit and investment portfolio of 10 domestic banks of Ukraine was carried out. Structure of their credit and investment portfolio was studied in detail. A graphic of the credit and investment portfolio of banks, which were the most active in the investment activities as of 1 January 2015–2017, has been provided. Changes in the credit and investment portfolio that impact the performance of bank have been displayed.

297-301

Authors: Zamaslo O. T., Oliinyk I. O.

The article researches the essence and characteristics of tax control as an important element of the State regulation of economy. The main directions and modalities of tax control are considered in detail. The main tendencies and problem points of tax control in Ukraine have been studied. Efficiency of the controlling bodies has been analyzed, the main directions of their activities in the sphere of tax enforcement have been provided. Directions for improving the organization of tax control in the context of overcoming the existing deficiencies in the controlling and inspecting activities of the tax authorities have been determined. It has been concluded that the improvement of tax control is one of the key directions of reforming the Ukrainian tax system.

308-313

Authors: Nazarenko I. М.

The publication is aimed to provide scientific substantiation for the organizational-methodical aspects and the algorithmization of the financial audit process of the «Balance (financial status report)». It has been proven that financial auditing through transformation has expanded the functional role of auditing. The author emphasizes that the financial audit of the «Balance (financial status report)» should be directed to confirming the validity and consistency of showings in this form of financial reporting with the requirements of Ukrainian legislation, the internal regulations of the economic entities, and the expert assessment of the financial state. Financial auditing is also designed to diagnose solvency (financial sustainability), liquidity and business activity; to assess the threats of bankruptcy; to determine the worthiness and value of entrepreneur. An algorithm for financial auditing of the «Balance (financial status report)» of enterprise has been developed, with organizational, research, and performance phases as constituent parts.

318-323

Authors: Rozheliuk V. M., Denchuk P. N.

The article defines principles for preparation of accounting policies using both domestic and foreign experience, generalizes scientific and theoretical approaches, and improves the wordings of the concept of «accounting policy». The feasibility of conducting a preliminary assessment of efficiency of organizational activities through the use of the criteria generalized in the accounting policy has been substantiated, the legal and regulatory levels have been highlighted, taking into consideration the existing legislation. The procedure for determining the accounting policy parameters and directions has been disclosed, requirements to the formation of accounting policy have been defined, influencing of factors on its formation in market conditions has been researched. Recommendations for the main sections of the accounting policy order in the processing enterprise have been formulated, a list of parts of the accounting policy order has been determined, taking into consideration the organization and technology of the working process of processing enterprises in the circumstances of market economy. A comparison of international and national regulations on the formation of accounting policies for the marketbased enterprises has been carried out.

329-334

Authors: Burlan S. A., Katkova N. V

The article considers the organizational aspects of formation of the integrated reporting in a contemporary enterprise in the context of the functional purpose of this reporting as an element of the information support for the managerial decision-making process. The main issues of the organizational support for the process of building an effective integrated reporting system at an enterprise have been defined, accounting of which would help to obtain the expected results and ensure that objectives of the information support for the managerial decisions are met. The article provides recommendations for the organization of a system for the integrated accounting and control, formation of the integrated reporting, processes for the input, processing and using information for preparation of integrated reporting; an organizational model of the process of formation of the integrated reporting for enterprise has been proposed. It has been specified that the institutional systems of contemporary enterprises should have the potential capabilities to transform information on financial and non-financial aspects of activities into economic value.

341-346

Authors: Stadnyk V. V., Mukomela-Mikhalets V. O.

The advantages of corporations in terms of the ability to accumulate resources for their development have been emphasized. In the light of the globalization tendencies, the issue of efficient use of the intangible resources of industrial corporations has been actualized. The resource potential of an industrial enterprise with the allocation of intangible resources (IR) has been structurized, including the main components. It has been reasoned that their development should be carried out for the implementation of different types of competitive strategies and in accordance with the principles of complementarity and emergence. An authors’ own interpretation of both the resource and market synergies in the context of the corporate strategy has been provided. Activities of domestic actors of innovation activity in the creation of industrial property has been analyzed, leading to the conclusion that existing tendencies in the industrial sector are unfavorable for companies to pursue competitive strategies, based on innovative monopoly. It has been underlined that solution to this problem requires the concerted development of the totality of IR, which will create an organizational space within the company with the high variation capacities in the combination of resources and processes, contributing to the achievement of resource and market synergies.

357-364

Authors: Zhukovska L. E., Kulchitska М. K.

The article is aimed at determining and substantiating practical recommendations on improving the assessment of staff of mobile operators based on an analysis of the existing theoretical and methodological foundations of formation and implementation of an effective mechanism for staff assessment and the suitability of their application in the competitive conditions. General tendencies in the development of mobile operators have been determined, existing approaches to assessing their staff have been explored. The article substantiates the need for cooperation and exchange of experts among mobile operators on staff assessment issues, using the assessment center technology and the use of an integrated staff assessment based on the points system, which will provide an objective assessment of each employee and will also contribute to the development of staff assessment technology for all telecommunications companies. The organizational and economic foundations for the implementation of these activities and the determination of level of their performance for mobile operators will be purpose of further researches.

370-375

Authors: Kuchumova I. Yu.

The article is aimed at studying different motivation systems that are used by the staff managers and considering recommendations for building an effective system to stimulate the professional development of staff at today’s enterprises. Impact of both the material and the non-material incentive systems on the staff performance was analyzed. It has been noted that, in the rapid development of the modern world, material motivation is no longer sufficient for the constant interest of workers and for their effective stimulation to productive work. Therefore, the main components of the system of non-material motivation of staff have been determined and analyzed. The most common methods of the non-material motivation used by contemporary companies together with the intangible incentives that workers want to receive were analyzed. Efficiency of the management practices associated with the evaluation of performance of each employee has been substantiated, and it has been specified that the effective staff incentives are one of the most significant factors in the competitiveness of today’s enterprises

381-387

Authors: Saukh I. V.

The article is aimed at studying the structure of the enterprise’s information potential, evaluating its subsystems and the depth of strategic analysis based on the level of strategic uncertainty. It has been proven that information potential as a system includes the subsystem of incoming strategic information; the subsystem of evaluation of the information received; the subsystem for processing and transmission of strategic information. An assessment of the level of information saturation of the external environment together with the extent to which the information potential is used depending on the allocated criteria has beens made. A descriptive model of information potential has been developed, application of which will make possible to assess its level of development in terms of financial, based on external and internal information received, and a methodical approach to determining the depth of strategic analysis, depending on the level of strategic uncertainties in the external environment, using the matrix method (based on assessment of the ratio of impact of the environmental factors and the urgency of strategic decisionmaking) has been suggested.

393-398

Authors: Polova V. V.

Today, with the emergence of the knowledge economy, a great deal of research by scientists in the search for efficient ways and methods to increase the competitiveness of enterprises is being paid to the non-production factors of employment: intellectual, sociocultural, and human. Studying the development issues of a system of strategic personnel management and formation of an effective organizational culture for enterprise are therefore relevant. The article proposes an author’s own typology of organizational culture from the perspective of behavioral management, with allocating three following types: emergent, acceptual, and vital-organic. As a result of the integrated evaluation, with inclusion of the author’s own methods, the positive and negative features of the organizational culture of the OOO «Izdatelstvo «N» have been identified. The necessary changes that should be made to the enterprise in order to improve the management quality of its organizational culture and enhance its competitiveness have been determined.

405-409

Authors: Shevchenko O. L.

The article highlights the main aspects of formation and development of brands in terms of consumption society. The features that exist in a given society and their impact on the development of branding have been analyzed. The views of the various authors have been explored and the authors’ own substantiation for the issues indicated has been presented. The main directions for the formation and use of brand as a marketing tool have been outlined, given the social manifestations of consumption society. The relationship between brand and consumer in terms of compartmentalizing products and in the context of consumer choice has been defined. A characterization of possible consumer choice models has been provided. Their impact on the effectiveness of branding has been determined. The importance of the social and psychological factors of branding, which dominate a consumption society, have been displayed and analyzed. The key priorities for building and developing successful brands have been formulated.

417-421

Authors: Yashkina O. I., Melnyk A. V.

The article is aimed at identifyng the factors of competitiveness of enterprises in the market for computer accessories (on the example of the «ZONA51» store) and suggesting certain actions as to creating and strengthening competitive advantages. The main competitors of the enterprise, which offer computer accessories, as well as the basic preferences of consumers in choosing the game-oriented computer accessories, have been explored. The study has found that price and active Internet communications are the main factors in the competitiveness of enterprises in the market for computer accessories. It is also important to use communicative channels such as «word-of-mouth marketing» for specific types of goods. The target audience of the products analyzed is young people, so it is also important to advertise resources near the places of youth gatherings to provide active communications. Further studies should consider the factors of competitiveness of Internet shops with different orientation.

428-432

Authors: Us M. I.

The article is aimed at analyzing the role of marketing research in the activity of enterprise and determining whether it is possible to improve relationships with partners on the basis of using the results obtained. The main trends and directions of the marketing research on the formation and development of the enterprise's relationships with partners have been defined. The advantages of organizing a comprehensive marketing study by different directions of researching market and its actors were considered. The difficulty in formation of a single overall indicator and a source of efficiency of partnerships is that each actor is aimed at achieving its own efficiency. In turn, achieving the individual efficiency that each partner receives from the interaction, depends on the efficiency of performance of the entire system of partnerships that can be controlled through marketing research. A prospective direction for further research will be defining the characteristics and methods of collecting the primary information necessary for the organization and assessment of the interaction of enterprise with competitors.

16-20

Authors: Revyakin G. V., Sidorov V. I.

The article is aimed at analyzing the degree of dependence of national economies at the present stage of development of the world economy. Both the dynamics and the nature of development of the economic globalization were analyzed on the example of various areas of world economy. The key tendencies of the economic globalization have been identified and described, the key indicators of participation of countries in the economic globalization have been analyzed as well. Dynamics of the key stock indices of the developed and developing countries (G7 and BRICS) were researched for synchronism of reaction to positive and negative economic events. Using the results of the research, the degree of dependence of the largest stock indices during 2001-2015 has been estimated by means of correlation analysis and the analysis of critical dimensions, also the fact has been empirically proved, that the dynamics of growth of national economies have more synchronous nature during the period of economic shocks, rather than during the periods of their normal functioning.

27-33

Authors: Gonta S. V.

The article applies the system approach to researching the structure of national economy. Essence of such approach has been identified and its main advantages when studying economic systems have been defined. Elements of the structure of national economy, with inclusion of sphere, sector, and branch, have been determined. Essence of these separate elements has been considered in detail and their features have been defined. Also structure of national economy in the space of its existence has been visualized, process of both formation and development of such structure in the space of time has been described.

41-45

Authors: Fomina O. O.

The article is aimed at analyzing the fundamental economic theories of regulating the social-labor relations, in particular, Marxism, post-capitalism, social action – considering responsibility in the inter-subjective relations, as well as in the assessment of adequacy of implementation of the above indicated theories into economic activities. On the basis of an analysis, it has been found that Marxism considers responsibility as freedom for the economic entities and in the aspect of regulation of social-labor relations allows conflict, which is the engine of the human progress. The post-capitalism represents the conception, which provides for adaptation of public relations towards the technological changes, arbitrary behavior of business entities and formation of organizations of the new formation, aimed at cooperation. The social action theory allows to take into account the objective circumstances impacting the parties of the social-labor relations, and to settle conflicts through the provision of individual responsibility of each party for the situation present. In the light of the foregoing, we believe that regulation of the social-labor relations should be based on use of these theories. Prospects for further research in this direction will be considering the evolution of contemporary theories of responsibility as well as formation of a conceptual schema to ensure the responsible behavior of subjects in the social-labor relations.

52-58

Authors: Goncharova S. Yu., Buryak I. V.

The article is concerned with studying the stages of formation and development of phenomenon of the «new economy». Interpretation of the concept of «new economy» by foreign and by domestic scholars has been considered, the historical origin of the term of «new economy» has been defined, principles of its formation have been explored. The authors used reports by the World Bank on the level of development of the knowledge-based economy. Two combined index – the Knowledge Economy Index and the Knowledge Index have been provided, together with the accompanying rating of the world countries. The factors, determining the development of innovation process: economic, technological, political, legal, socio-psychological, cultural, organizational, and managerial, have been identified. Problems of establishing the national innovation system in Ukraine have been defined and ways of overcoming them have been suggested. The authors have developed and graphically presented the scheme of the conditions of formation and the regulation levers of the «new economy».

66-71

Authors: Yelisieieva O. K., Khazan P. V.

The article is concerned with systematizing the concept of «renewable energy sources» and their classification, exploration of the world energy reserves to assess prospects for modernization of the energy sector in the context of sustainable development. Sustainable development leads to introducing the renewable energy sources as an alternative to the resource-intensive obsolete technology. This significantly improves the quality of life of population and reduces of degradation of the natural environment. The article systematizes the renewable energy components, proposes various options for classification in accordance with both the physical and the economic bases. The research results provide a basis for a consistent and thorough statistical estimation of prospects for development of the energy sector in general, as well as the renewable sources of energy in particular, in the context of sustainable development. Also a comparison of the energy reserves with the general energy of the solar radiation has been provided.

78-83

Authors: Storozhchuk V. M.

The article is aimed at defining the essence and the features of liberalization of the customs-tariff regulation as a system object of research. The key concepts of the domain have been defined as: liberalization, economic liberalization, foreign economic liberalization, foreign trade liberalization, liberalization of the customs-tariff regulation. The article substantiates the expediency of considering the liberalization management as a system with clearly defined elements: subject, object, target and means of management, purposes and results of functioning. Considered: essence of liberalization in the economy; the foreign economic liberalization as a current tendency of the foreign economic policy; foreign trade liberalization together with emphasizing the contradictory nature of effects of its impact on the well-being and the economic growth of country; essence of liberalization of the customs-tariff regulation together with determining the uncertainty of its effects, both at the national and international levels. The article defines elements of the system for management of the liberalization of the customs-tariff regulation, thus a theoretical background for developing a system model of this process is created, wherein components of the system and its environment (factors of influence, resources, processes, actors of interactions, etc.) can be set with the desired degree of detalization.

91-96

Authors: Kruhlov V. V., Myroshnychenko Yu. V.

The article is aimed at formation of a mechanism for re-engineering the State regulation of public-private partnership (PPP). Re-engineering of business process concludes transit to a customer-oriented organization, based on the restructuring of the organizational structure of administration and introduction of current information technologies. The procedure for public administration on the basis of process approach provides for allocation and construction of a network of business-processes. The publication proposes developing of a graphical model of re-engineering of the public-administrative process «the State regulation in the sphere of public-private partnership». The functional model of processes of the State regulation in the sphere of public-private partnership consists of charts that display the interrelated administration functions. The developed graphic model has provided an opportunity to determine decompositions of 1. and 2. levels together with allocation of functional blocks. This model of re-engineering determines the direction of further regulation of the sphere of PPP, namely: the process of creating a single public specialized body in the sphere of public-private partnership.

103-108

Authors: Palyvoda O. M., Karpenko O. O.

The article is concerned with analyzing the social results of functioning of the cluster networks as important components of forming positive image of the companies’ totality in the opinion of consumer. These networks are also responsible for increasing incomes as well as improving the investment climate in the regions. Groups of social effects at the micro-, macro-, and regional levels have been allocated, a system of indicators for calculating them has been proposed. The article analyzes mechanisms of formation of such social effects as creation and modernization of both additional and existing jobs, growth of both the employment and the welfare of population, maintaining the ecological balance, improving the availability of workers with the necessary for the market qualifications, as well as formation of social capital. Special attention is paid to the possibility of emerging adverse social effects and importance of foreseeing measures in order to neutralize them. The algorithm for evaluation of the social effects of cluster interaction has been proposed. The presented studies have practical value for company managers along with representatives of both the local and the national authorities in the planning and evaluating the results of functioning of the regional clusters.

118-122

Authors: Odintsova T. M.

The article is aimed at studying the influence of the population’s savings and the financial resources of enterprises on the socio-economic development of the regions of Ukraine. Conditions for stabilizing and improving the socioeconomic level of development of regions were considered, based on the multiplying influence of savings through transformation of them into capital investments through the network chain of «gross regional product – population income – spending – taxes – savings – capital investment – gross regional product». The thesis that the multiplying effect of savings of population manifests and fosters the economic growth on the assumption that the savings provide the formation of capital investments, aimed at the growth of the gross regional product, has been substantiated.

129-136

Authors: Zyza O. O.

The article is aimed at studying the characteristics of susceptibility of innovative products in the domestic economy. On the example of the mobile communications market, an analysis of the diffusion of innovations and their acceptance in the context of business cycle has been carried out. On the basis of the mentioned analysis has been determined that the difference between the time of invention of a new product or technology and the time of its application, as well as diffusion into the domestic economy, is connected with different trajectories of business cycle. A comparative analysis of competitive advantages in the implementation of innovation in Finland, Switzerland and Ukraine was carried out through the prism of the factors, which determine the competitiveness of innovations, and the factors, which are not conducive to the implementation of entrepreneurial activity. It has been determined that entrepreneurial activity in the leading countries is most hampered by economic factors, and in Ukraine – by social and political factors. The low innovative capacity compared with Finland and Switzerland in the domestic economy is associated with a weak innovation infrastructure.

143-147

Authors: Vankovych L. Ya.

The article considers evolution of the conceptual definitions of the diffusion of results of innovation activity of enterprises, systematizes and allocates the principles of implementing the indicated diffusion, in particular: information security, decomposition, specification of innovation as to the specific market sectors, optimizing the costs on diffusion, priority of quality, validity of strategies and appropriateness of tactics, informative advertising, creative activity, scientific validity, consistency, integrity, cohesiveness, flexibility, hierarchy, efficiency, alternative, purposefulness, informativeness, longtermness, consciousness, accessibility, and harmonization of interests. Compliance by diffusers with the totality of the above principles of the diffusion of results of innovation activity of enterprise comprises a system of visions (conception) of market adoption of the diffusion objects.

154-159

Authors: Pysmak V. O.

This article considers the theoretical principles of the strategic risk management at every stage of innovation project. Relevance of the selected area of research has been substantiated in view of the necessity to provide the theoretical and practical foundations for the strategic risk management of innovation activity. Principles of management of innovation at a contemporary enterprise have been allocated. Analysis of such concepts as «risk», «innovation», «strategic management» was carried out. The concept of «innovation project» has been considered, its features and characteristics have been allocated. The basic tools of the strategic management of enterprise in current conditions have been described. The basic principles of the strategic risk management of innovation activity have been formulated. A scheme with allocating the stages of innovation activity and the risks involved has been elaborated, taking into consideration the factors of occurrence of risks. The main groups of management strategies have been allocated. The tasks facing the managerial board in the process of the strategic risk management at every stage of the innovation project have been formulated.

164-169

Authors: Oleshko T. I., Leshchinsky O. L., Horbachova O. M.

The article provides the theoretical foundations of building a graph model of the survivability of a fuzzy network in terms of the theory of fuzzy sets of the second type. The possibility and the correctness of generalizing the concept of the fuzzy graph * G in terms of presentation of the set of n-ary relations for an arbitrary finite n ∈ Ν have been studied. Definitions of the fuzzy hypergraph * . GGTHM i   have been introduced. The natural spread of the concept of the degree of survivability on the hypergraph 1 * . GGTHM   has been displayed. The main cases of reducing the survivability of the fuzzy oriented graph 2 * . GTHM  have been specified. Analyzes of the task of increasing the degree of survivability of a fuzzy transportation network by the criterion of least cost and its interpretation in the matters of air transportation have been carried out. The authors suggest a modification of the known algorithm that allows to increase the sum value of the functions of membership of the fuzzy graph edges so that its survivability can reach the desired value. It has been substantiated that, using the considered theoretical foundations, the proposed algorithm allows to enhance the degree of survivability of the fuzzy network of airports up to the specified level.

176-181

Authors: Kushnir N. B., Gharnagha O. M., Ihnatiuk I. Z.

The article is aimed at studying the basic aspects of establishment and development of the land market. A mechanism for securing against the leasehold estate and a model of an agricultural land market have been proposed. It has been specified that the most important component on formation of land market in our State is to work to change public opinion, people attitudes regarding the private ownership of land and deals with it. The proposed mechanism for securing against the leasehold estate has not only economic, but also social significance, which, above all, is that securing against the leasehold estate does not change the owner of the land, and, consequently, does not threaten villagers with dispossession of land. With introduction of the presented model of an agricultural land market it can be argued that such a market is an open, complex system based on the interaction between its actors over the use, disposal and market turnover of agricultural lands.

189-195

Authors: Shchepak V. V.

The article is aimed at monitoring the condition of the natural and economic use of land on the basis of methods for integrated evaluation as well as determining the levels of intensity of land use at the regional level. Various views on evaluation of the condition of land have been considered. As the main attributes of the intensity of land use were accepted the agro-landscape ecological stability, the anthropogenic load, the ploughness of territory, the ploughness of agricultural land, the agricultural development of territory, and the recreational capacity. On the basis of methods for integral evaluation both the subjective and the objective importance of attributes has been determined, the integral indicators of intensity of land use have been calculated. Three levels of intensity of natural and economic use of land in the districts of Poltava region have been allocated, boundaries of the quantitative values of indicators have been determined. Prospect for further research is to evaluate the intensity of natural and economic land use at the national level in order to define a strategy for the rational use and protection of land in Ukraine and to formulate the directions of development of the regional land use on the basis of system approach.

202-207

Authors: Нaponenko A. I., Kuchechuk L. V.

The article is aimed at studying the influence of decommunization on the tourism attractiveness of regions. The authors have proposed to add to the list of the main factors of developing the tourism attractiveness (presence of tourism resources, ecologically balanced environment, modern infrastructure, and a positive image) implementing the activities within terms of the policy of decommunization. The influence of this factor has been considered on the example of domestic regions. The basic problems of development of tourism industry of Ukraine at the present stage have been outlined. It has been found that the decommunization process greatly increases the tourism attractiveness of regions through the creation of parks and museums of the Soviet past, acquiring the new image by cities and towns after changing their names. At the present time stage, influence of the factor of decommunization on the tourism attractiveness of Ukraine is gradually increasing, but a necessary condition for development of tourism and travel should be the State support and efficient management of this sector.

213-218

Authors: Chumak L. F., Lytvynenko M. O.

The article is aimed at studying the current directions and ways to improve the cost management systems, allowing to increase the competitiveness of enterprise. Costs of enterprise, in any conditions of existence, are the most significant aspect of the influence on formation of economic performance, as well as obtaining the important competitive advantages, playing a special role in achieving sustainable development. Cost management system of enterprise is one of the basic elements in developing and careful substantiating the managerial decisions, therefore its continuous improvement is necessary. Improving the enterprise’s cost management system requires an integrated approach to its formation, introduction of the latest modern approaches, methods, and elaborations. Analysis of directions for improving the efficiency of cost management systems allows to define the most promising way of adapting to the practical use of the most advanced automated systems.

225-230

Authors: Makarenko T. Yu.

This article is aimed at studying the theoretical foundations and elaborating practical recommendations on introduction of the system of value-oriented controlling in the enterprise, using the common in practice conception of economic value added (EVA®). Approaches to calculation and directions for securing growth of the value of economic value added have been defined. Expedience of building a value-oriented controlling system based on this criterion has been substantiated. A regression analysis has been carried out, existence of a relationship between the market value and the value of the indicator of economic value added has been proved. A classification of the accounting adjustments when calculating the indicator values has been provided, allowing to reflect the actual performance and to minimize the disadvantages of the economic value added as an accounting indicator of effectiveness. Proposals to providing by enterprises the value-oriented reporting have been elaborated, which will help transforming the opportunities and prospects for growth in the real value by improving communications with investors and minimizing the information asymmetry between company and participants in the capital markets.

237-242

Authors: Bazhenova O. V., Chernysh Iu. M.

The article is concerned with influence of the external public debt of Ukraine on the country’s basic macroeconomic indicators. An analysis was carried out using the impulse response of the specified indicators and the external public debt on the basis of building the vector autoregressive models (VAR). A comparison of the results obtained with the results of the computer simulations of the dynamic stochastic general equilibrium model of effect of the external public debt has been done. It has been determined that a positive shock of the external public debt can affect the growth of public expenditures. It has been proven that the most significant is the interference of the external public debt, volume of foreign investment, and the total consumption expenditures. However, interdependence between the external public debt, inflation and the rate of the national currency is insignificant. This is confirmed by the real trends in the Ukrainian economy in recent years, when both the significant inflation and the devaluation of the national currency in any way do not reduce demand of the State on external borrowings. These results correspond with the findings obtained on the basis of building a dynamical stochastic general equilibrium model.

249-253

Authors: Synyutka N. G., Synyutka O. M.

The aim of this publication is improving the knowledge about the genesis of formation of offshore jurisdictions. The article characterizes the historical stages of origination of tax havens on the basis of theoretical generalizations and comparing the results of studies and publications on the specified issues. The article identifies the main groups of tax havens: offshores of the colonies of the former British Empire; the European havens; the group of simulators (such as Panama, Uruguay, Dubai), new havens in the countries with transition economy and in African countries. A comprehensive list of offshores in terms of actors by the domestic classification has been provided. The authors suggest, as a timely measures, establishing a coordinated international campaign to counter the aggressive tax planning. For the purpose of stabilization of the internal capital markets, as well as success of the fiscal control, the main directions of the anti-offshore policy have been proposed as follows: unification of the taxation rules for residents and non-residents within the offshore countries; global limitation of the bank secrecy along with transparency of information for the taxation purposes, ensuring transparency of ownership and tracing of end the beneficiaries of assets; changing the model convention for the avoidance of double taxation and the data exchange.

259-266

Authors: Kostyana O. V.

The article analyzes the main tendencies of the excise taxation in Ukraine. The features of the excise taxation of alcoholic beverages have been determined. A comparing of rates of the excise tax on certain types of alcoholic drinks in Ukraine and the EU Member States has been done, an analysis of the dynamics of rates of the excise duty on the ethyl alcohol in Ukraine has been carried out. The dynamics of the volumes of consumption of alcoholic drinks in Ukraine have been analyzed. The relationship between the volumes of consumption and the size of the rates of excise duty on alcohol has been defined. The fiscal importance of the excise taxation in Ukraine during the period of 1998-2016 has been analyzed. It has been determined that for Ukrainian economy is characteristic an increase of the fiscal significance of excise tax in the periods of crisis developments. The article considers the directions for further development of the excise taxation in Ukraine, analyzes the prospects of implementing an automated system for monitoring the turnover of alcoholic beverages, as well as use of the electronic excise stamps.

274-282

Authors: Bacho R. J.

The article is concerned with studying the condition of markets for financial services by building interval scales of the insurance market, the market for credit services, and the market for the non-government pension provision, based on the «three-sigma rule». This provided a possibility to determine the condition of markets for the non-bank financial services by means of determining the possible allowable limit values. It has been concluded that application of the developed diagnostic instrumentarium is necessary in order to mitigate the negative impact of external factors on the condition of markets for the non-bank financial services.

288-293

Authors: Zveruk L. А., Boyeva S. К.

The article analyzes various scientific and methodical approaches to definition of the concept of «financial sustainability of commercial bank» and attributes of mechanism for its management. The factors impacting the financial sustainability of banks have been delineated. It has been determined that the financial sustainability of banking institutions is their ability to neutralize the internal development imbalances and overcome the external perturbations, which violate the equilibrium status, along with performing their functions to the full extent. The article specifies the need to consider the mechanism for management of the financial sustainability of commercial banks as an integrated system. The methods and tools for management of the financial sustainability of banks have been characterized, advantages of applying the rating evaluation of their activities have been determined. It has been determined that efficiency of functioning of the mechanism for management of the financial sustainability largely depends on the compliance of banks with a complex of principles. It has been allocated that the principle of innovation suggests that bank’s activity will be directed towards use of the latest tools for financial management. The use of means of the financial engineering in the management of the financial sustainability of bank has been considered.

302-306

Authors: Bagmet K. V.

The article analyzes the innovative types of financing the social investments and explores the key risks arising in the course of their practical implementation in the context of the domestic economy. The major differences in the interpretation of the concepts of «social investments» and «socially responsible investing» have been defined and characterized. The basic characteristics common to the social investment have been substantiated. Types of social investments, their advantages and disadvantages has been considered in the context of implementation of the conception of functioning of the social State. It has been found that using the innovative types of financing will expand the range of social services and attract businesses to the financial support of social projects. Prospect for further research will be determining the economic impact of implementing the socially oriented innovative projects within terms of the State.

312-319

Authors: Adamenko N. I., Vasilkova Ch. Yu., Yantsevich A. A.

The article is written with the aim to highlight the possibility of using economic methods in management of monoproduct company, reducing its risks of bankruptcy as low as practicable. The key problems in the activities of such enterprises have been determined, their detailed characteristics has been provided, potential risks have been evaluated, and recommendations to minimize them have been proposed. Ensuring an integrated and onetime implementation of the activities referred to in the article will provide an opportunity for a significant improvement in the real state of affairs at enterprises. It is specified that using the methods for system analysis can give considerable impetus in preserving or even enhancing the financial stability of any enterprise.

325-330

Authors: Dubovyk T. V., Ortynska V. V.

The social commerce is a relatively new phenomenon, found in the little researched direction of trade. Research results by the authors have provided to systematize the views on the concept of «social commerce», characterize the social commerce system, propose measures to develop a social commerce strategy. The authors have defined the social commerce as expansion of e-commerce in the social networks on the Internet, in which social factors are significant, and consumers use the right to create content through the media via forums, ratings, reviews, and recommendations on different platforms. Enterprises are advised to use social tools to perform social interaction with consumers in social networks, create a social climate in view of the social support on the Web. The authors have proposed the concept of «social commerce system», structure of which contains the following elements: individuality of consumer, social communications, social communities, e-commerce; defined the multidimensional attributes that are naturally associated with all four elements of the social commerce. They cover the quality of information, system quality, quality of service, convenience and ease-of-use, payment mechanism.

336-339

Authors: Prokopenko Zh. V.

The article studies and evaluates condition of the current legal and regulatory framework for accounting the activities of non-bank financial institutions (NBFIs). The directions of manifestation of accounting have been defined, requirements of the State to its organization and methodology have been characterized. Activities of the major regulatory institutions has been explored, a grouping and an analysis of normative-legal acts have been carried out. A manifestation of the accounting system has been identified, which confers it the functions of socio-economic nature. It has been determined that information asymmetry and accounting system are interrelated, because accounting should satisfy the information needs of both the internal and the external users.

346-352

Authors: Korol S. Ya.

The article is aimed at developing the methodological foundations together with a scientific substantiation of the methodical recommendations for accounting and information provision of the non-financial reporting of enterprise. As a basis for this study have been taken recommendations by the Global Reporting Initiative. The indicators of non-financial report have been grouped with regard to their possible information provision. The article proves the possibility to use a single database to generate both financial and non-financial reporting based on the identification of the common accounting objects, formating a unified system of quantitative and qualitative characteristics. The expediency of using the faceted classification of accounts for organization of analytical accounting has been substantiated. New approaches to registration of both quantitative and qualitative data about facts of economic life of a socially responsible enterprise have been suggested, which make use of different algorithms for simple recording to odd and even accounts.

357-362

Authors: Trokhymchuk V. V.

The article is aimed at exploring and analyzing the structure of joint-stock property of Ukrainian enterprises, as well as evaluating its impact on efficiency of the system of corporate management. By studying the results of the privatization of public enterprises and dynamics of the number of companies in recent years, a tendency towards reduction of their total number has been identified. It has been determined that the structure of joint-stock property of domestic enterprises is characterized by a high degree of its concentration. An analysis of the corporate management system of enterprises comparing with the best international practices has displayed a fairly low level of the corporate management efficiency of domestic companies. It has been determined that in these circumstances, consolidation of property in Ukraine became the tool for protecting enterprises from hostile takeover. Measures to eliminate factors, impeding the formation of effective ownership structure of joint-stock property and the related corporate management system, have been proposed. Prospects for further researches will be monitoring changes in the quality of corporate management and property structure of domestic enterprises, as well as studying the factors that cause them.

380-384

Authors: Pawlowski G.

The article is aimed at formation of theoretical and methodical foundations for development of a system for management of enterprise in line with the diagnostic and anticipative approaches. It has been determined that the diagnostic approach is based on the process of identification, analysis and assessment of the enterprise’s status (subject to restrictions on access to information resources) to address the problematic moments and weaknesses of enterprise and/or use chances of functioning modalities and strong positions of enterprise to ensure its development and forming a perspective. At the same time, it has been determined that the anticipative approach is directed to an early warning and response to financial crisis, signaling to directors of enterprises on hazards, risks, and additional chances to increase efficiency and effectiveness of financial-economic activity by means of continuous monitoring of changes, arising in the environment of functioning. Prospect for further research will be developing a diagnostic system, taking into consideration the diagnostics in the enterprise’s management system and the theoretical-methodological foundations for development of system for management of enterprise.

394-399

Authors: Rudenko I. V., Garkusha N. M.

The article is aimed at deepening the theoretical and methodical approaches to the formation of a system for management of business activity of production and trading enterprises in the contemporary conditions of managing. Features of the system approach to management have been determined, a model of the system for management of business activity, taking into consideration specifics of activity of production and trade enterprises, has been developed. A characterization of the common functions of management of business activity has been provided. The place of economic analysis in the system for management of business activity of enterprise has been substantiated. The basic principles of management, which should ensure a growth of business activity of production and trading enterprise, have been suggested. Features of each subsystem for management of business activity have been considered. Prospect for further research in this direction is clarifying the system of indicators for evaluation of the factor interrelationships and methods for research on business activity, which would provide using the results of these calculations as the substantiation criteria for more meaningful managerial decisions, providing more effective practice of production and trade enterprises.

405-412

Authors: Peniuk V. O.

The article is aimed at carrying out phasing of the process of diagnosing the personnel potential at trade enterprise, taking into consideration the possible restrictions of a structural nature. The article determines the main causes for unequal attitude by the directors of differently sized trade enterprises of Ukraine towards diagnosing the personnel potential and personnel evaluation. The author’s vision of the phasing of the process of diagnosing the personnel potential has been submitted. An economic-mathematical model of the optimal implementation of the stages of diagnostics of the personnel potential at trade enterprise has been built. A list of principles has been compiled, along with clarifying their contents, on the basis of which diagnosing the personnel potential at trade enterprise should be carried out. The author’s definition of the concept of «desired status of the personnel potential» for trade enterprise has been formulated. Examples of endogenous and exogenous factors that impact the desired status of the personnel potential of trading enterprise and cause its changing have been provided. Prospects for further research in this direction can be research on the diagnostics of other constituents of the strategic potential of trade enterprise, as well as improvement or development of a new methodological instrumentarium to carry out diagnostics of the personnel potential at enterprises.

419-424

Authors: Bezpalko I. R., Bazyliuk V. B.

The article is aimed at defining the prerequisites for necessity of successful and efficient implementation of the practice of marketing audit at the domestic publishing and printing enterprises. It has been determined that in the highly competitive market of the publishing and printing services, as well as systemic problems of the domestic market, marketing audit can be an efficient tool for analysis and control on the definition of problems in the system for management of marketing activities of the publishing and printing enterprise, preventive identifying non-conformity of their status with requirements of the market environment, as well as developing recommendations on how to reduce such non-conformity. Determining and accounting external and internal factors that cause impact on quality and efficiency of marketing audit of entities in the publishing and printing market is the basis for development of the organizational-economic mechanism for implementation of such audit and possibilities for its active implementation in the domestic market conditions.

15-21

Authors: Dluhopolska T. I.

The world-wide globalization processes and the political-military conflicts have exacerbated the problem of social security of the people of various world countries, which is usually seen from the perspective of both the State and the individual citizen. The article is aimed at analyzing the existing conceptions of social security from different perspectives – political, economic efficiency, and narrative. An analysis of political theories of social security (majority rational voting; pressure groups) has determined that they are based on the redistribution processes, and winning of the individual economic agents is achieved in the political struggle for various «social prizes». An analysis of theories of efficiency (optimal redistribution; optimal retirement insurance; prodigal father; misguided Keynesian; longevity insurance; government economizes on administration costs; return on human capital investment) has determined that they rely on market «fiasco» and can help in understanding which from the social protection programs minimize market failures. An analysis of the descriptive (narrative) theories (chain letters; lump of labor; monopoly capitalism; nearly rational policy) has determined that they are difficult subject to the mathematical interpretation and partially repeat ideas of the previous concepts

30-36

Authors: Riabokin T. V.

The article is aimed at analyzing the dynamics of the economic-financial performance of the national corporate system, identifying trends in its development. An allocation of the corporate system as a structured object and its research will contribute to understanding of the dynamic properties of the corporate system itself, its actors, and the economy as a whole. An analysis of the dynamics of the economic-financial performance of the corporate system of national economy has been carried out. The national accounts of Ukraine for 2008-2015, in particular, in the sectors of both non-financial and financial corporations as the major subsystems of the corporate system, have been analyzed. Trends as to releasing goods and services, intermediate consumption, gross value added, and net value added, incomes, savings, net lending (+), and net borrowing (-), have been highlighted. Future researches should address a deeper analysis of the performance indicators of individual corporations, the corporate structures, constituting a part of the core corporate system, including the financial core, as well as efficiency of the State administration of national economy

45-49

Authors: Kuzmin O. Ye., Yurynets O. V., Melnyk O. H.

The article is concerned with identifying problems and substantiating prospects of development of the cross-border cooperation in the context of the European integration of Ukraine. Both the European and the national regulatory frameworks in the sphere of the cross-border cooperation were carefully analyzed. The key problems in the development of the cross-border cooperation of the border territories of Ukraine with the border territories of the EU Member States, which have legal, institutional, infrastructural, economical, administrative-organizational, social and other origins, have been allocated. It has been substantiated that revitalization and intensification of the crossborder cooperation in the context of the European integration of Ukraine needs making necessary changes in the regulatory and legal framework, developing and implementing the efficient mechanisms and transparent conditions of the State support, institutionalizing the cross-border cooperation bodies, creating conditions for cooperation between parties to the cross-border cooperation, developing customs and border infrastructure, deepening the cultural, social, educational-scientific, and other necessary relationships

55-59

Authors: Skrynkovskyy R. M., Vizniak Yu.Ya., Protsevyat O. S., Koropetskyi O. O.

The article is aimed at defining the essence and the place of diagnostics of insurance system in the sphere of foreign economic activity (FEA) of enterprise within the system of the economic diagnostics of enterprise. It was found that the performed diagnostics: 1) represents a partial diagnostic objective in the system for diagnostic purposes (element, partial, complex) for fundamental poly-criteria and system-oriented diagnostics of the enterprise activity; 2) is the process of identifying the status, analyzing and conducting the comprehensive assessment of the system of insurance of enterprise in the sphere of FEA, taking account of the legal responsibility (especially in the context of adaptation of Ukrainian legislation to the legislation of the European Union) with a view to identify and solve problems in the sphere of protection of the property interests of enterprise from various risks during a specific period, in which certain events occur (insurance events), at the cost of the property funds generated from premiums paid by enterprises to commercial insurance companies or other actors of FEA. Prospect for further research in this direction will be developing a system of diagnostic purposes for the economic diagnostics of enterprise.

65-71

Authors: Lebedeva L. V., Mytrofanova A. S.

The article is aimed at analyzing the economic problems arising from the contradictions of commercialization of the higher education in Ukraine, as well as formulation of recommendations for the State policy in the sphere of higher education. The contradictions between the contemporary postindustrial technological method of production and the market industrial relations have been formulated. The contradictions between the general cultural purpose of higher education and its commercialization in the conditions of postindustrial system have been disclosed. The article analyzes the problems of commercialization of the higher education of Ukraine, such as: disparities in the labor market, problem of common accessibility of knowledge, problem of maintaining the quality of education, imbalance of the interaction of science, education and production; problem of depreciation of higher education, reduction of its quality. The practical significance of results of the study is developing an integrated program for reforming the State regulation system of higher education that involves considering the interrelationships between problems, challenges and recommendations for the State policy and is disclosed in two following spheres: 1) educational standards and 2) organization of activity of the higher education system.

81-88

Authors: Yermak S. O.

The article is aimed at studying the conceptual foundations of the socioeconomic development of enterprise on the basis of innovation by means of the analysis of theoretical studies, publications and practice activities of individual enterprises. The author researched the prerequisites for activating the processes of the socio-economic development on the basis of innovation; the factors affecting it (both internal and external); the mechanisms and tools directed towards developing the potential of enterprise (marketing, production, human, financial, innovation, information, and intellectual). Methods for estimating the competitiveness of enterprises, making use of the expert estimates method, have been considered. As the result, the conceptual foundations for the socio-economic development of enterprise on the basis of innovation have been presented as a model. The proposed conception of the socio-economic development of enterprise on the basis of innovation has the strategic direction and takes into consideration the dynamic development of enterprise, thus resulting in a more detailed study of elements of the organizational-methodical support, which will contribute to improving the functioning of enterprises in the future.

95-102

Authors: Chernikova I. B., Kvаshа O. O., Kіrіlіevа L. O.

The article generalizes and elaborates the methodical techniques of analysis in terms of the taxonomic method within the strategic management system. Issues on application of method of the taxonomic analysis within the information system of enterprises of Kharkiv and Kharkiv region have been considered. It has been suggested to explore 104 enterprises of restaurant business in the city of Kharkiv and Kharkiv region and to identify the profitable restaurants, whose annual turnover exceeds 500-1000 thous. UAH. The carried out analysis shows the usefulness of applying in practice of the restaurant business the foreign methods, based on certain types, techniques and methods of analysis for studying the financial situation of enterprises. The taxonomic method is recommended, which allows to determine the reserves for increase of profit from enterprise’s activity for analyzing the information obtained, under condition of precision of its provision, in general terms. The article can be useful for the functional structures that carry out financial analysis (finance departments, accounting, divisions of marketing, planning, etc.).

107-111

Authors: Kulyk A. B., Manzhos T. V.

The article builds a model of management of stockage for a vertically integrated holding company, consisting of three links of production chain. Mathematical models are used for solving problems of the optimum management of stockage. The objective necessity of creating and maintaining a stockage is due to its significant impact on the efficiency of processes of goods exchange. Using the mathematical modeling, the optimal strategy of management of stockage and its normative level were determined that allows to release significant working assets, which were frozen in the form of stock. A mathematical model of management of a stock system for a vertically integrated company has been built, the optimum strategy for operation of such a system has been defined. The received optimal solutions establish the overall level of inventory for a holding company as a whole and the proportion of stock for each production separately

121-130

Authors: Sokolovska Z. M., Iatsenko N. V.

The article is aimed at substantiation of possibilities to attract methods of the multi-approach simulation modeling in the process of management of distribution channels for pharmaceutical enterprises. Problems of functioning of enterprises of the domestic pharmaceutical industry sector have been determined, in particular in the sphere of the sales activity. The need for applying flexible methods of management of distribution channels on the basis of their modeling has been proved. As a mathematical apparatus, the multiapproach paradigm of simulation modeling is proposed. The model of functioning of a direct distribution channel, powered by the software platform AnyLogic using the system-dynamic and the agent-based approaches, has been proposed. The processes of pharmaceutical enterprise’s interaction with pharmacy network have been presented on the separate model fragment. The multi-approach base of simulation on the AnyLogic platform provides to achieve different levels of abstraction and aggregation of the researched processes. The training nature of the model, as well as its modularity and openness, contribute to the parametric setting up the experiments according to different scenarios and can be tailored to the specific enterprises in the pharmaceutical industry sector.

137-145

Authors: Lisnichuk O. A.

The article is aimed at exploring the topical theoretical-methodical and practical aspects of evaluation and management of the sanitization capability of industrial enterprises through the use of the sanitization potential. A corresponding scientific-methodical basis for modeling and forecasting the probability of bankruptcy of enterprises, evaluating their sanitization potential, as well as forecasting the probability for recovering the sanitization capability, has been developed. Both the essence and the characteristic features of the sanitization capability of enterprises have been characterized. The concepts of «sanitization potential» and «sanitization capability» have been clarified, the expanded internal structure of the sanitization potential of enterprise has been defined, methods for its evaluation have been developed. A mechanism for financial management of the sanitization capability of enterprises has been developed; possibility of using foreign experience in management of the sanitization capability has been examined, prediction calculations of the sanitization capability for the studied machine-building enterprises have been provided.

152-157

Authors: Kostyuk T. O., Martynenkov V. I., Lucenko I. O.

The article is concerned with generalizing the international experience on the use of different approaches to reforming the development of rural territories by aspects and levels of economic security. In the world countries, there are four approaches: sectoral, cross-sectoral, territorial, and local. In Ukraine, in the process of reforming the development of rural territories, as the basic was selected the cross-sectoral approach. The authors specify the importance of differentiated application and other approaches that allow to implement creative use of reforming tools, taking account of the local characteristics of development. In addition, it is proved that a certain proportion of the rural areas has significant comparative advantages, contributing to the economic success and growth of well-being of the population. The main driving force appears to be the more attractive conditions for life and work, among which the transport infrastructure has a high level of priority, since it reduces constraints on the choice of place of residence.

166-171

Authors: Kuzmenko O. O., Tkachenko T. I.

The article considers the process of formation of principles and tasks for revenue management of tourism enterprise. Essence of the concept of «revenue management» has been analyzed and expanded. The methodology is based on a system of methods and approaches which provide a conceptual unity of research. The methodical principles in the theoretical substantiation of the concept of «revenue management» are: comparison, induction, deduction and synthesis, method of analogies. It has been concluded that management of revenue and expenditure of tourism enterprise is an integral part of the work associated with developing an economic strategy for the functioning of enterprise. In particular, revenue management is aimed at creation of economic conditions, providing for compensation of constant and variable expenses, full and timely payment of all types of taxes, compulsory payments, and ensuring the target profit.

178-183

Authors: Basanskaya N. V., Smutchak Z. V

The article is aimed at studying the peculiarities of legal regulation as to internally displaced persons, identifying the circumstances that contribute to emerging of this phenomenon. The article discusses the current problems of ensuring the rights and freedoms of internally displaced persons in Ukraine as well as prospects of improvement of legislation on the regulation and ensuring the legal status of these persons. The existing provisions of national legislation concerning the legal providing as to status of persons compelled to leave their place of permanent residence have been allocated. Both the intraregional and the interregional migration of population of Ukraine during the period of its independence since 1991 was analyzed. A number of problems in the sphere of ensuring the rights and freedoms of internally displaced persons in Ukraine, their employability and adaptability, have been identified; ways of overcoming them have been suggested. Prospects for further research in this direction are related to activities of the State migration policy of Ukraine to harmonization of the migration space and regulating the migratory movement of the population.

190-195

Authors: Hodiashchev M. O.

The article defines the basic immanent subsystems of the business activity of enterprises. For this purpose, essence of the category of «business activity» has been researched. Writings of foreign and domestic scholars concerning the composition of the subsystems of the business activity of enterprises have been analyzed. A structural analysis of its components has been carried out. The subsystems of business activity have been characterized and classified by the criterial attributes. It has been found that most scholars set focus on quantification of the structural components of business activity, rather than its quality characteristic. At the same time has been determined that specially the quantitative essence of business activity is being adjusted through requirements of the quality system of enterprise. It has been proved that the problem of immanence of the subsystems of business activity of enterprises is of ambivalent, multifaceted nature. On the basis of the carried out analysis, topicality of usage in enterprises of five immanent subsystems of business activity has been substantiated. Their key features and applicability have been determined.

203-209

Authors: Todoshchuk A. V., Kots I. I.

The article is concerned with development and substantiation of a method for planning the tolling operations in the context of sustainable development of processing enterprises. The proposed method provides two key planning vectors: planning the mechanisms, parameters and conditions of implementation of tolling operations, and planning for sustainable development of processing enterprise in conditions of implementation of tolling operations in order to formulate prospects for setting up the independent production and economic activities. It has been proven that planning the tolling operations is inextricably linked with the diagnostic potential of processing enterprise according to its key components. The priority components of potential of processing enterprise for implementation of the tolling operations have been allocated. The optimum profiles for condition cards and for the level of implementation of potential of processing enterprise as guidelines in order to substantiate the feasibility of implementation of the tolling operations have been formed. Prospect for further research is an analysis of the current status of the tolling operations at the domestic processing enterprises.

215-219

Authors: Portna O. V.

The article is aimed at considering advantages and disadvantages of the existing quantitative estimation, determining problematic aspects and, on this basis, improving the methods for calculating the aggregate financial potential of Ukraine. On the basis of an analysis of existing methods for quantifying the financial potential of Ukraine has been determined that they contain a number of discussion issues and problematic aspects. It has been suggested to consider within the composition of the aggregate financial capacity of country: the financial resources of enterprises as the total value of assets from the balance sheets of enterprises; the financial resources of the population as the total value of incomes of the population. Accounting the balanceof-payments data is not only a factor of formation and implementation of the aggregate financial potential of country, but also, in addition to the existing methods, is the analytical basis for accounting all international transfers, leakages and injections of resources both in terms of all components and in the aggregate financial potential of country as a whole. Prospects for further research in this direction will be more accurate and complete calculation of the financial possibilities of country, working out practical measures to enhance efficiency of the aggregate financial potential of Ukraine.

225-230

Authors: Husarevych N. V.

The article is aimed at disclosing the essence of the State budget deficit, as well as the methods for managing the budget deficit at the present stage of the economic development of country. Economic essence of the budget deficit along with the main criteria for determining the efficiency of management of deficit have been disclosed. It has been determined that of importance when developing and implementing an effective State policy in the sphere of public finances, as well as the economic security of country, is to take into consideration the impact on economic growth of the tools for regulating the budget deficit, including both the revenues and the expenditures budget, and public debt. Some approaches to managing the budget deficit in the medium term perspective have been provided. The necessity of improving the mechanism for financing of the budget deficit in the current conditions of economic transformations has been substantiated.

237-241

Authors: Soboliev V. M., Sobolieva O. P.

The purpose of the article is to reveal the potential of modern achievements of the methodology of economic science for forecasting the development trends of the banking system of Ukraine after the nationalization of Privatbank. For this purpose, it is proposed to apply three components of the modern methodological system: the theory of behavioral finance, the theory of institutional design, and the concept of narrative analysis. This approach allows to identify some of the features of the modern state-controlled banking system of Ukraine, which can not be detected applying traditional approaches, although they at certain periods of time have the strongest impact on the development of this system. The identification of these features allows to take a new approach to solving the problem of increasing the effectiveness of institutional construction in the banking sector of the country. In particular, the promising way of forecasting the development trend of the banking system can be a comprehensive analysis of the conflict of the interests of the state in its performing various functions in the banking market. Such an analysis is a subject of further research on this problem.

253-263

Authors: Kikot O. Yu.

The article outlines foundations of management of the securities auction trade mechanism. In particular, its nature is studied and a definition of management of the securities auction trade mechanism is provided. Principles of management of the securities auction trade mechanism are proposed and substantiated. A procedure for managing the securities auction trade mechanism, consisting of four stages, has been developed. The key management tools are identified and classified according to the area of influence on the securities auction trade mechanism. Each tool is sortied into one of the four groups: tools of general impact, tools of auction competition management, tools of auction revenue management; tools of management of post auction resale opportunities. Furthermore, peculiarities of applying each classified management tool are examined.

269-274

Authors: Shvets O. V.

The article is aimed at improving the methodical approaches to evaluating the credit risk control and substantiating the need to use an integrated indicator for determining the quality of the credit risk control. A methodical approach to evaluating quality of the credit risk control has been proposed, which, unlike the available ones, provides an evaluating of quality of the risk control from two perspectives: evaluating efficiency of the credit risk control and efficiency of the bank’s performance, which is related to the credit activity. Such an approach provides to evaluate both the actual and the potential financial impacts from implementation of the credit risk control. It has been suggested that the integral estimation be used, based on the multi-criteria approach, which allows to comprehensively evaluate the effectiveness of the credit risk control. The suggested scientific-methodical approach to evaluating quality of the credit risk control provides banks to evaluate this type of managerial activities with the aim of improving its efficiency, ensures the methods for monitoring implementation of the decisions made.

282-289

Authors: Voinova T. S.

The article is aimed at the theoretical substantiation of the approach to organizing the State tax audit and developing recommendations on improvement of the legal framework for implementation of its results. It has been concluded that terminological controversy over the appropriateness of the tax audit as a form of the State tax control is mainly driven by the relative newness of the term «audit» in the post-Soviet space. The legislative recognition of tax audit as a legal form of the State tax control was considered as a means of ensuring the legitimacy of findings of the State fiscal service of Ukraine in the part implementation of advanced world experience in the domestic practice, as well as implementation of real steps on transformation of tax inspections in the real tax audit. The theoretical approach to definition of the content of stages of State tax audit has been clarified. Further study will be required for issues of the analysis of features of use of sampling along with the concept of materiality related to distortions in the tax reporting when implementing the tax audit by the State fiscal service bodies, as well as development of policies and procedures for both the internal and the external quality control of the State tax audit.

296-301

Authors: Vysochan O. O., Yasinskaya A. I.

The article is aimed at developing methods for accounting and distribution of costs for the non-budgetary non-profit organizations. An information model of receipt, distribution and use of financial resources of a non-budgetary nonprofit organization within the structure of interrelationships of «accounting – management» has been proposed. The existing methods for distribution of the indirect costs of the non-budgetary non-profit organization in proportion to the direct costs on the projects have been improved. According to them, distribution of the indirect costs for projects of the non-budgetary non-profit organization is proposed to implement in four stages: defining the amounts of the direct costs in terms of projects that will be used as the base of distribution; calculating the coefficients of distribution; allocating from the total indirect costs, accrued in the reporting month, the value authorized to reimburse for a particular project; defining the amount of the indirect costs relating to a specific period during the reporting month. Also an analysis of the accounting practices of the indirect costs using the accounts of 8th and 9th grades was carried out. Prospect for further research in this direction is finding solution to the problem of relevance and consistency of the methodological logic of using the accounts of «Production», «Administrative costs», and «Other costs of the operating activity» for the cost accounting.

307-317

Authors: Tarnavska N. P., Demkiv I. O.

The article substantiates the basic concepts of construction and development of the enterprise flexibility management system by using the innovative methods of management. Essence of flexibility of enterprise has been defined as a property of maneuver and change the type of market behavior depending on the anticipated changes of the operation environment. The article provides a definition of the enterprise flexibility management system as a complex of measures for the targeted preventive impact on the growth of the market value of enterprise in the face of changes. On the basis of the fundamental provisions of the management theory, innovation, competitive advantages, certain concepts of chaos theory and self-organization of systems, as well as synergetics, the conceptual model of the enterprise flexibility management was built. In terms of the model is shown that evaluation and prediction of the nature of changes is a prerequisite for determining the degree of readiness of enterprise to their perception and formation of mechanism for adequate response with the subsequent formation of a strategic set of types of activities. The conceptual model of the flexibility management of enterprises was approved in the alcohol industry of Ukraine in the process of its transformation from mono-productive into multi-productive.

322-330

Authors: Saukh I. V.

The article is concerned with exploring the procedure of organization and conducting strategic analysis at the tourism enterprise and developing the organizational structure, aimed at improving the level of development of its financial potential. It has been determined that, with a view to form the organizational structure of strategic analysis at the tourism enterprise, one must take into consideration the factors impacting its building (volumes of economic activity; its goal; the organizational-legal form of ownership; style of leadership at the enterprise; presence of the enterprise’s development strategy, and adequacy of financial resources). A comparative characterization of the organizational structures of the tourism enterprise has been carried out, where efficiency and effectiveness of forming the problem- and target-oriented model of organization of strategic analysis, an approximate structure of which is offered in the article, have been proven. Also a typical structure of the Provisions on the division of economic analysis (including strategic analysis) has been proposed. For the joint-stock companies of tourism business, usage of operogram has been suggested, which is a form of network planning and helps to optimize the duration of works as well as an efficient distribution of resources by particular works at the stage of implementation of strategy.

337-342

Authors: Pilevych D. S.

The article explores the role of controlling in ensuring the financial security of enterprise. Peculiarities of formation of information resource within the terms of functioning of business entities were considered. It has been proposed to organize handling of management information at enterprises making use of controlling as a contemporary management model. The article also emphasizes the significant role of controlling in ensuring the financial and economic security of enterprise, considering its specific tools and opportunities for a properly organized process of collection of various types of information, its processing, and analytical studying.

347-354

Authors: Danylenko Ye. S.

The article carries out the etymological analysis of the categories of «need» and «motive» in the context of managing the behavior of consumers in the market for sales of cars. It has been found that both concepts are constituents of the process of motivation. The author’s own definitions of these categories have been suggested, which address the causes of needs and motivations, as well as options for their transformation. A special model of the process of motivation of consumers of cars has been developed, which takes into consideration influence of both the external and the internal factors on the human needs and motives, estimation of purchase options and decision-making. The carried out etymological analysis sets up foundations for further study of the complex of purchase motivators, which animate customers when choosing a car

13-18

Authors: Kolomiyets G. M., Zaretska L. M.

The improvement of the efficiency of transformations of the national economic system leads to the attraction to the reformist practices of factors which can cause the synergistic and multiplicating influence. Development of civil society is a special place in this context. The article generalizes the latest theoretical approaches to research of the influence of civil society on the institutional transformations of economy. Traditionally, civil society is viewed by means of the functional neoclassical paradigm, i.e.: micro-and macroeconomic analysis. The significant methodological potential and practical significance of research on this phenomenon belongs to the new institutional theory, which focuses on the mechanisms of transformations through interaction of actors, and the concept of inclusive institutions, allowing to rethink economic history as a basis of possible future transformational trajectories, define necessary stages of transformations in economic systems of limited access to resources, taking into consideration the interaction of economic and political institutions.

24-37

Authors: Khaustova V. Y., Kramarev G. V., Yaroshenko I. V.

The article is aimed at defining the theoretical foundations of structural changes in economy. It has been proved that structural policy of the State is one of the main directions influencing the structure of economy, balancing its proportions, and ensuring progressive development. The components of structural policy have been defined. Genesis of scientific directions of researching the structure of economy was considered. The interpretation of the concept of «structure of economy» in the works of scientists was studied. The classification of particular structures of the national industrial complex was considered. It has been proved that the main role in the analysis of structural changes should be given to the structure of economy (of industrial complex), according to the types of economic activity. The interpretations of the concepts of «structural transformations», «structural shifts», «structural changes», «structural crisis» in the economy have been clarified. The functions of structural crises have been considered. The dynamics of changes in structural shifts were researched. The classification of structural shifts in the economy was considered. An interpretation of progressive structural changes has been suggested.

43-47

Authors: Dobroskok I. B., Mikhajlova L. V.

Innovations in the sphere of production technologies were considered; priorities of the USA, China and the EU Member States in the area of innovation production technologies were analyzed. It is determined that the characteristic feature of the current stage of development of innovation activity is education in the largest firms belonging to the joint scientific and technical complexes. The special attention is given to the most advanced production technologies, among which it is possible to allocate technologies of computer engineering, additive technologies and directly "factories of the future". As result, the most important advantages of these innovative technologies have been suggested.

54-59

Authors: Sitnicki M. W.

The successful experience of the main educational and scientific institution of Poland – the University of Warsaw in formation and implementation of own strategy of development of educational services and educational programs under conditions of Polish membership in the European Union was researched. The model of the development system of the University of Warsaw has been built, based on its eleven main elements, reflecting the main strategic directions of development, which provide the basis for development of the University in the strategic perspective. The most important directions are described, which are pivotal and development-inclusive: concept of Open University; expansion of existing and creation of new training programs of an interdisciplinary nature; selection and education of scientific and pedagogical staff; training and practice of students; postgraduate education; launching of training programs in foreign languages, internationalization of education; paid tuition; scholarship programs of the University; promotion of outstanding didactic activities through the Foundation for didactic innovation; organizing the recruitment of candidates for training; quality of education. The scientific and practical results of this research will be useful for the top-level managers engaged in the development and implementation of strategies for higher education institutions and research universities in Ukraine.

65-71

Authors: Khomutenko L. I., Tereshchenko A. S.

The current geopolitical situation testifies to a noticeable strengthening of China’s role in the world. The article describes China as the country that occupies a leading position in the world trade. The current status and prospects of development of economy of China in conditions of globalization development were researched. Both the qualitative and quantitative character of the current level of economic integration processes of China with the world economy are described on the basis of the data analysis by the Ministry of Commerce of China. The volume and extent of the China’s FDI movement were analyzed; new trends in the geography of progress of Chinese investments in the EU Member States were identified. The article elucidates current tendencies of development of economic cooperation of China with the world countries, strengthening of which is considered as a result of increasing competitiveness of the PRC. The main directions of cooperation, their advantages and disadvantages, as well as possible future prospects were considered. It has been determined that foreign trade and investment activities of the country will be noticeable in the world because of their scale and intensity. The instruments for ensuring the economic influence of China have been disclosed.

80-85

Authors: Kutsab P. A.

The article is aimed at further developing the financial instruments for the cross-border cooperation with the definition of key classification criteria, disclosing the contensive, subject-targeted, and functional directedness together with institutional support for the implementation of relevant programs. Developed on the basis of generalization of existing scientific approaches, the author’s own approach to systematization of financial instruments for the cross-border cooperation is presented. On the basis of carried out research, the author proposes a number of new criterial attributes of classification of financial instruments for the development of cross-border cooperation. This approach is of applied and integrated nature, taking into account the comprehensiveness of directions of its implementation, and can be used in developing mechanisms for activating the cross-border cooperation. Prospects for further research in this direction will be substantiating the specificity of effect of the financial instruments for the cross-border cooperation to activation of the development of border areas, taking into account their economic, social, cultural, climatic, and other features.

93-99

Authors: Lazarenko V. Y., Sardak Y. I.

The article is aimed at studying the organization of foreign economic activity of industrial enterprise in case of introduction of project approach to its management. New conditions of doing business in terms of aircraft building enterprises, consisting in the transition to production according to international standards, require a modern approach to the solution of the range of issues. In conditions of limited internal financial resources of company and high expenses connected with entering the foreign market, it is extremely important to define the priority directions of foreign economic activity and the most optimal mechanisms of its organization and management. The functioning of the sphere of foreign economic activity of industrial enterprise in case of introduction of project approach to management has been analyzed. The essence, features and the main parameters of project approach as a means of increasing the competitiveness of enterprise have been defined. Priorities of the large-scale enterprise development strategy have been analyzed and suggested by means of carrying out the project method of organization of foreign economic activity.

109-116

Authors: Kolupaieva I. V.

The article is aimed at developing a model of influence of regulatory policy on the national economy. Structural changes in the national economy were analyzed, and the existing problems were determined: a significant excess of the gross external debt over the GDP of Ukraine over the last 2 years, which testifies to excessive credit load; very inconsistent dynamics of capital investments change by the sources of financing, confirming presence of unfavorable investment climate for foreign investors. The current priorities in the implementation of regulatory policy have been substantiated: increase of GDP per capita, and consequently, reduction of the total amount of arrears on all existing obligations; ensuring the availability of investments and optimizing of the structure of the sources of attracting. The result of the research on the influence of regulatory policy on the national economy is building of a model with reflection of relevant causal relationships. Its application is optimal in the context of economic substantiation of decisions on improvement of tax system.

121-125

Authors: Mostitskaya N. А.

The article is aimed at disclosing the essence and defining the role of the State financial policy as instrument of economic growth in the conditions of economic transformation. The main functions of the country’s financial policy were analyzed. The necessity of formation of institutional and methodological bases of the State financial mechanism with the purpose of strengthening of efficiency of structural changes of economy and social sphere has been substantiated. Directions of formation and implementation of the State financial policy on maintenance of socio-economic development of the country have been proposed.

132-143

Authors: Kyzym M. O., Miliutin H. V.

The article is concerned with an analysis of structural changes in the economy of Ukraine in view of energy intensity of types of economic activity (TEA). On considering the main tendencies of development of Ukraine’s economy in 2000 – 2015, it has been proved that, unlike the world economy, its development is of more unevenly nature. In order to research structural changes in the domestic economy in the period from 2000 to 2015, the methodical approach consisting of a number of interconnected stages has been proposed. Using this approach: the structure of economy of Ukraine by TEA has been analyzed, the classification and structure of the TEA distribution by their importance have been suggested; the dynamics of TEA of Ukraine have been analyzed, the classification and structure of distribution of Ukraine’s TEA by dynamics of development has been proposed; a matrix of positioning of the TEA of Ukraine in the plane of «proportion – rate of change» has been built; the values have been calculated and directions of structural changes of TEA in economy of Ukraine have been defined; a characterization of the TEA of economy of Ukraine as to the degree of materiality of structural shift has been formed; the integral coefficients of structural shifts in economy for the studied period have been calculated; the classification of the TEA of Ukraine according to the level of energy intensity has been developed, the structure of economy by the energy intensity groups has been presented; the indices have been calculated and directions of structural shifts of groups with different energy intensity of TEA have been determined; the integral coefficients of structural shift of economy due to the groups of TEA with different energy intensity have been calculated; the general characterization of structural shifts of the TEA of Ukraine in 2000 – 2015 has been formed.

148-156

Authors: Bondarevska O. M.

The status of economic security of Poltava region in 2012–2016 was analyzed, the analysis was conducted using the developed methodology for assessing economic security of region, which is based on the joint use of indicative and functional methods. In order to assess the status of economic security of region, a system of indicators, divided by economic security components, has been formed using functional approach. The information-analytical provision of assessment has been formed using statistical information on the socio-economic development of the region. The influence of factors of destabilizing and destimulative nature on the status of economic security of the region has been researched. It has been concluded that the economic security of Poltava region is unsatisfactory, despite the existence of some positive tendencies, which at present are not sustainable.

166-170

Authors: Ostrianyn S. O., Trifonova O. D.

The article is aimed at studying the phenomenon of the economy of common use, including the formation of a detailed definition of new concept, the prerequisites for its emergence and analysis of potential impact on the Ukrainian economy. The main companies that fall under the definition of the economy of common use and have recently started their activity in Ukraine are provided; their business models that form the economy of common use, including private services provision, general use of property and micro-investment in the form of crowd-funding, are characterized. The key features describing the newest business models are defined. The article analyzes development of the phenomenon of the economy of joint use in Ukraine, suggesting the qualitative forecast of influence on the Ukrainian economy of activity of the companies constructed according to the business models of economy of common use, in particular on the labor market, consumer markets for goods and services, employment and production.

177-182

Authors: Korepanov O. S.

The article is aimed at carrying out a comparative analysis of the tendencies of urbanization in the world and in Ukraine, as well as a scientific substantiation of the need to develop and introduce into the management activities of the State bodies the concept of «smart city» as in terms of the world countries, so in Ukraine. The main modern methodological provisions, statistical data on population size and density and urbanization, analytical materials and forecasts of both current status and world tendencies of urbanization were considered. The dynamics of the average annual rate of change in the share of urban population in the total population in the world and in Ukraine for 1950–2050 were analyzed. A comparative analysis of tendencies of processes of urbanization in Ukraine and world-wide was carried out. It has been concluded that global tendencies in urbanization and urban growth are vital to the identification of policy priorities, and are aimed at promoting comprehensive and sustainable urban development.

189-194

Authors: Reshetniak O. I.

The article is aimed at studying the existing methods of assessing investment risks in relation to business planning. The essence of the concept of «investment risk» is considered, a classification of investment risks is provided. It is determined that investment risks can be analyzed using qualitative and quantitative methods that complement each other. The necessity, while assessing an investment risk, to consider only the scenarios of decrease in profitability of the investment project in comparison with the expected value on the basis of calculation of seven standard deviation has been substantiated. While calculating seven standard deviation, it is suggested to use not the modan or median value of the considered range of profitability for the whole aggregate of scenarios, but the average market profitability. Further research should be directed to the development of such methods of investment risk assessment, which would allow to combine quantitative and qualitative methods of assessment and management of investment risks in the process of business planning in conditions of uncertainty.

201-208

Authors: Markov V. V., Lapkin O. I., Onyshсhenko S. Р., Koskina Y. О.

The article is aimed at developing the business game-training «Imitation of the process of organization of transportation of foreign trade cargoes by sea transport» for students of the speciality of «transport technologies (sea and river transport)» at the Odessa National Maritime University. Given the complexity of organization of the process of cargo transportation by sea, a large number of participants in this process together with complicated document circulation, the game is offered for senior students, completing the cycle of professional-oriented disciplines. The article describes the order of organization of the game, the main participants and the involved persons from the number of teaching staff, the rules of the game and the procedure for evaluating the actions of players’ teams are set out. The basic scheme of the game is provided, in which the teams of participants are specified and their main actions are indicated in accordance with the stage of organization of transportation. Since the game imitates the transportation process, the organization and implementation of which requires a large number of documents, a list of such documents is provided, which are partially original data for players, and partially the form sheets, to be filled independently. The proposed game should become the basis for development and implementation of more detailed games imitating individual stages of transportation.

218-223

Authors: Doronin S. A.

The necessity of creation of a national conception of formation of the internal system of quality assurance of higher education institutions with obligatory introduction of methodological approach in its structure is substantiated; the variant of its terminological provision with clarification of the content of concepts of «quality of education», «internal system of quality of education», «methodological approach» is proposed; positioning of the approach in the system of other standard scientific instruments (method, methodology, program, algorithm) is done; arguments for the orientation of the methodology of formation of the internal system of quality assurance of higher education institutions towards the socio-cultural model of paradigm are provided; a hierarchical classification of methodological approaches with allocation of the philosophical, scientific, concrete-scientific, technological levels and the characteristics of their purpose and contents is presented.

233-239

Authors: Grynevych L. V.

The article is aimed at generalizing and systematizing the general world tendencies of the development of higher education, as well as their adaptation to the introduction into national practice. Topicality of research and monitoring, of both the processes common to civilization and the processes of functioning of world educational systems with the purpose of coordination of their basic parameters with tendencies of development of higher education system, has been substantiated. As a result of the research it is proved that the development of higher education system is possible only in case of taking into consideration tendencies of development of education system. They are the only determinants of the main trends that will need to be implemented in the near future. Prospects for further research are to determine the evolutionary stages of the development of higher education system in order to define the factors that will influence the strengthening of the institutional autonomy of university.

244-249

Authors: Kutsyk V. A., Lupak R. L.

Topicality of rational choice of methodical instrumentaqrium in assessing competitive positions of enterprises is substantiated. A wide list of methodical approaches to assessment of competitive positions of enterprises in market environment is presented, and the spheres of their practical application, general disadvantages and advantages, are characterized. The characteristics of matrix models (GE/McKinsey, SHELL/DPM, PIMS, BCG) are presented on a selective basis, so that, proceeding from a wide range of models, supported by the proper information provision, they can be assigned as the exact ones. Given the lack of information provision, disadvantages, and advantages of existing models and considering it as a means of system management, the authors have proposed to use the map of the «portfolio of competitive advantages» in the form of a nine-celled model matrix (3x3) with two-dimensional system of coordinates. The proposed model of «competitiveness / share of the national market» is an expression of competitive position of enterprises of the real sector of economy taking into consideration dynamic influence of factors of competitive environment and, at the same time, a methodical means for substantiation of competitive strategy. However, an important step in choosing the basic variant of competitive strategy for an enterprise in the real sector of economy is to determine the functional objectives to its efficient implementation.

256-262

Authors: Momot T. V., Pysarevskyi M. I.

The article proposes the methodical approach to the choice and substantiation of efficiency of managerial decisions on ensuring economic safety at counteraction of raiding, based on an intellectual instrumental analysis. The ranking of alternatives of managerial decisions on the basis of the received weighted estimates and their fuzzy composition is used. A graphical interpretation of the membership functions of the calculated fuzzy expected utilities of management alternatives for the machine-building enterprises has been constructed and is presented.

269-274

Authors: Marchenko V. M., Pokrovska N. M.

The article is concerned with the research of theoretical-methodological aspects of assessment of the intensification of machine-building production. The current status of scientific researches on the given subject was analyzed. It is suggested to carry out quantitative assessment of production intensification on the basis of selection of production model and calculation of the integral indicator. The method of integral-model assessment of intensification of production (method of IMAIP) has been developed, which includes three following stages: factor-modelling, assessing-calculating, and concluding-recommendative. It is proposed to consider two models of intensification of production: production as a process and production as a system. It has been noted that the determination of factors of production intensification depends on the chosen production model. The use of the method of IMAIP is demonstrated for the case where production is considered as a process. The partial and integral indicators of intensification of machine-building production as a process are described and formulas for their calculation are provided. Application of the method of IMAIP for assessment of the intensification of the machine-building industry sector for the period of 2010–2015 was analyzed.

282-286

Authors: Nosach N. M.

The article is aimed at elaborating recommendations on the selection of analytical instrumentarium for predictive analysis of revenue from the sale of goods, according to the nature of its seasonal changes. The necessity of carrying out predictive analysis of revenue from the sale of goods as an important component of its management is substantiated. The attention is focused on the necessity to use for predictive analysis of revenue from the sale of goods the trend-seasonal models which take into consideration both regularity and randomness of formation of values of levels of the series. A structural-logical model of technology of predictive analysis of revenue from the sale of goods has been proposed according to the nature of its seasonal changes. A number of criteria has been defined, which allow to reveal in a series of dynamics the presence of anomalous data, trend, and seasonal fluctuations. The iterative method of distribution of series of dynamics of revenue from the sale of goods by components has been tested. The recommendations on the choice of the trend model, which can be used to construct both point and interval predictions of the volume of proceeds from sale of goods, are provided.

292-299

Authors: Volikov V. V., Vdovychenko V. О.

The article is aimed at analyzing the current status of Kharkiv public transport infrastructure and identifying the main tendencies of its development. The current status of the city public passenger transport in Kharkov was analyzed. It is substantiated, that each of kinds of public transport, though having its own infrastructure and features, should function together with the others as a uniform system with its characteristic attributes. Attention is focused on the topicality of introduction of modern innovative technologies, in particular intelligent control systems, in work of all modes of transport. It has been specified that the current unified transport system of Kharkiv consists of two levels (ground – tram, trolleybus, and bus routes, taxis, and underground – metro system) and requires improvement – development of the third level (overground). For partial solution of transport problems, it has been suggested to use the transport-infrastructure complex with the overpass rail-string track structure on the basis of applying of the Sky Way technology.

306-310

Authors: Katkova N. V., Burlan S. A., Maslova K. V.

The article is concerned with displaying wages in both accounting and reporting, in the context of social responsibility. The basic approaches to definition of social responsibility in the context of relations of employers and employees were considered. It was noted that an effective means of implementing the conception of social responsibility would be the preparation of integrated reporting, and for this purpose the elements of social responsibility of enterprises should be reflected in the accounting system. It is expedient to include in the indicators of social responsibility of the integrated reporting of enterprises the level of remuneration of the current character; the amount of compensation payments in connection with the completion of work and due to difficult working conditions, harmful industries; the amount of incentive payments as a result of developing the skill level and increasing labor efficiency; payments on the sectoral individual pensions and on social support programs, etc. The displaying of the proposed indicators in the reporting of enterprise would provide disclosure of information on the implementation of the principles of social responsibility and would inform the interested parties about the implementation of social programs and projects at the enterprise.

317-324

Authors: Rudyka V. I.

Organization of production of synthetic liquid fuels (SLF) in Ukraine becomes an especially topical and at the same time complex scientific and applied task, taking into consideration criteria of the techno-ecological and economic rationality. The article presents a methodical approach to the comparative analysis of efficiency of the main methods and technologies for the synthetic liquid fuels production and a carried out testing, the results of which allowed to conclude that the most rational is the technology of indirect coal liquefaction based on coal thermal plasma gasification.

331-337

Authors: Kustrich L. А.

In modern conditions of economic management, efficiency of work of all enterprises of agricultural production depends on the level of organization and functioning of the system of resource maintenance of agricultural complex. The article is aimed at analyzing and substantiating methodologies of usage of the material and economic resources of agricultural enterprises. A categorical analysis of the varieties of the terminology of «resources» was carried out. The basic properties of the material and economic resources of enterprise and their place in the system of management of agricultural enterprise have been defined. According to the classification attributes of the resources of enterprise, their grouping was accomplished in the direction of use. The issue of creation, use and preservation of the material and economic resources of agricultural enterprises was researched. Development of an efficient methodology on formation of a system of use of the material and economic resources in agriculture will allow to strengthen innovative activity, provide economic security of agricultural producers and, as a result, become a basis for solving numerous agricultural problems.

346-352

Authors: Minenkova O. V.

The article proposes the methodical approach to assessment of activity of enterprise on the basis of its models, based on the balanced scorecard. The content is presented and the following components of the methodical approach are formed: tasks, input information, list of methods and models, as well as results. Implementation of this methodical approach provides improvement of management and increase of results of enterprise activity. The place of assessment models in management of enterprise activity and formation of managerial decision has been defined. Recommendations as to the operations of decision-making procedures to increase the efficiency of enterprise have been provided.

359-364

Authors: Chumak O. V., Nagorna I. V.

The article is aimed at substantiating the mechanism and instruments of financial and accountancy engineering with purpose of formation of information support of analysis of financial sustainability in the enterprise management system. The essence and preconditions of introduction of financial and accountancy engineering are disclosed. Expediency of application of the financial engineering mechanism at enterprise while analyzing financial sustainability has been substantiated. An analysis of methods of formation and use of derivative balance reports was carried out. Models of the conception of mechanisms and instruments of financial and accountancy engineering in analyzing the financial sustainability of enterprise have been suggested. A mega-accounts system in the working plan of the enterprise’s accounts has been recommended. Seven iterations have been provided, which constitute the basis of accounting-analytical support of the accountancy engineering. The information obtained on the basis of the financial and accountancy engineering mechanism allows to carry out real assessment of the enterprise’s financial sustainability.

370-374

Authors: Teres Y. S.

The fundamentals of formation of the State debt policy under the influence of the global economic crisis were considered. It has been determined that the debt policy in Ukraine does not take into consideration the systemic influence of the internal and external factors, which represent significant risks for the country’s financial system. The level of debt burden on the economy of Ukraine necessitates further scientific research with the purpose of formation of an efficient economic and financial policy. The influence of Ukraine’s cooperation in the sphere of public debt with international financial organizations in the conditions of crisis has been characterized. The main factors of existence of the public debt in foreign currency and the tendencies of development of the world economy in the future have been defined. The macroeconomic factors of influence on the debt sphere of the certain low-income countries were researched. The principles of debt policy in the conditions of the global economic crisis and aggravation of economic challenges have been formulated.

380-384

Authors: Yeliseyeva O. K., Simon H. S.

The article provides examples of existing approaches to analyzing the money flows of enterprises. The necessity and expediency of various methodical approaches to carrying out of analysis of money flows have been substantiated. The recommended list of methods of analysis has been determined, which consists of three blocks: determination of liquidity of the enterprise’s balance and analysis of the obtained results; assessment of the input and output gross net money flows; calculation and analysis of financial rates according to the determined criteria. The received conception is implemented on the example of the OOO «MEGA LINK», according to the data of its financial statements for the period of 2012–2016. Carrying out an analysis in such a sequence not only provides a complete picture of the company’s financial condition, but also serves as an integral part of the development of a sustainable development strategy. At the same time the proposed list is not overloaded with superfluous calculations which, basically, bring insignificant information for the user.

390-396

Authors: Nadievets L. M.

The article is aimed at disclosing the economic essence of cryptocurrency, researching the foreign experience in the use of digital currency in market economies and the possibilities of its adaptation to the conditions of Ukraine. Attention is focused on the advantages and disadvantages of using cryptocurrency in the development of the modern economy. Definitions of the category of «cryptocurrency» from different literary sources have been generalized. It has been defined that the first and most widespread cryptocurrency in different countries of the world is the Bitcoin. The features of issue and circulation of cryptocurrency both in Ukraine and abroad have been clarified. The international experience of work with cryptocurrency was considered and its potential influence on development of the national economy was determined. The economic and legal status of national and foreign cryptocurrencies was researched. The ways of overcoming the legal vacuum of the mode of work with national and foreign cryptocurrencies have been proposed.

403-407

Authors: Morhachov I. V.

The article is aimed at substantiating the perspectivity of information systems and technologies as a direction of the State support for the conditionally depressive regions. The article clarifies the assumption that an increase in the number of freelancers in region (even evaders from taxation), causes the growth of both the regional enterprises’ revenues and the tax revenues to budgets. Such freelancers become customers of works, services and goods, and, accordingly, employers for other persons who work officially. The State support for the concentration of such persons in the region contributes to reducing the «brain drain» abroad. The article substantiates prospective directions of the State support for the conditionally depressive regions by means of information systems, the basic elements of which are IT-specialists; as well as economic expediency of priority of the State support for the regions with presence of high level of unemployment of working population. The ways of solution of contradictions between the State and the freelancer in the part of payment of taxes and accrual of the insurance period for the future pension have been suggested. The ultimate goal of the State support for the conditionally depressive regions with use of information systems has been defined, which is to achieve the stage of the multiplied effect of growth of income of economic entities and tax revenues to the budget due to the implementation of innovation projects as result of the concentration of IT specialists in region.

413-418

Authors: Obolentseva L. V.

The publication defines and generalizes the methods of formation of a strategy of competitiveness management of the industrial complexes of country’s regions. It has been specified that Ukraine presently is in a very difficult situation. On the one hand, industrial development is hampered by: the worn-out condition of technical and technological base of production, high level of turnover of personnel, a small percentage of production of high-tech products, lack of institutions of innovative development, etc. On the other hand – the complexity of processes for financing industrial development. The position of Ukraine in the rating of the world countries according to the index of global competitiveness has been provided. Conditions of development of regional policy of management of competitiveness of industrial enterprises have been defined. In terms of methodology, the author proposes a conceptual scheme for the formation of a regional strategy to manage the competitiveness of enterprises of industrial complex, which consists of four task blocks and gives an indication of the organization of industrial competitiveness management at the regional level.

424-429

Authors: Honchar M. F.

The article considers the content and classification of methods of stress management, which provides systematization of their varieties by the number of existing (character, time interval of application, direction of impact, period of action, way of account the interests of employees, level of formation, method of substantiation, content) and the allocated new attributes (scale of changes in terms of stress management systems, level of novelty at enterprise, consistency), which allows to choose the appropriate types of such methods in overcoming undesirable deviations that have a significant negative impact on the functioning of economic entities. It has been determined that such methods are formed in the implementing of technology of stress-management; are the result of management activities of the steering subsystem of organization at each level of management; have alternative nature; form an information-management base for the adoption of managerial decisions in terms of the systems of stress administration. It has been specified that, with the assistance of certain methods in terms of stress management systems, managers can track existing and potential problems in the complex and dynamic environment of the organization, identify their relationships, identify «weak signals», adjust goals and tasks of management of critical undesirable deviations, determine indicators and criteria of stress-management, etc.

430-434

Authors: Krasnostup V. M.

The article analyzes preconditions of formation and development of the «cross-functional teams» in the system of interaction of personnel of enterprises. The business philosophy of kaizen which precedes introduction of the cross-functional interaction of personnel was researched. The role and value of the studied category of «cross-functional team» have been defined, the existing interpretations of the definition of its essence have been considered, the obligatory achievement of synergistic effect has been emphasized. The main objectives of formation together with boundaries of functioning of a cross-functional team in the context of using different business technologies have been characterized. Conditions of creation and obstacles of functioning of a cross-functional command have been allocated. It has been determined that companies that aspire to sustainable innovation development should form cross-functional teams to increase their efficiency level and create stable competitive advantages in the market.

440-445

Authors: Lachkova L. I., Lachkova V. М., Mukhina M. M.

The article is aimed at substantiating methodical provision and defining practical instrumentarium of anti-crisis management of retail trade enterprises. It has been determined that the issue of methodical provision of the process of anti-crisis management requires further development due to the necessity to use systematic approach to the consideration of trade enterprise as a holistic system, the purpose of which is self-preservation and efficient development, as well as the creation of a strong basis for the adoption of adequate managerial decisions. Depending on the stages of anti-crisis management, the following grouping of existing methods is suggested: methods of projecting and planning; methods and technologies of implementing transformations; methods of organizational provision. The group of methods of anti-crisis management, was considered in more detail, in the part of assessment of its efficiency. It has been proposed to use the following indicators as the quantitative target indicators of implementation of health measures at the enterprises of trade: cost of operating expenses, cost of operating income, amount of debt according to calculations, value of production funds of trade enterprise. Possible operative measures of anti-crisis management of trade enterprises have been defined.

457-463

Authors: Krasovska O. J.

The article carries out a comparative analysis of the most common definitions of the term of «marketing assets». Generalizing the presented approaches, it is proposed to understand marketing assets as the existing intangible resources and products of intellectual activity of the enterprise’s staff, which materialize in goods and services and provide a higher Level of trust, long-term, mutually advantageous relationships and relations with stakeholders, in comparison with competitors. On analyzing the intangible assets of enterprise, it has been concluded that, for the enterprises of food industry, the most essential for ensuring the growth of their value are the marketing and technical-technological intangible assets. For the enterprises of machine-building and metallurgy, both the marketing and the so-called cognitive intangible assets are definitive, because, in order to maintain a stable competitive position of company in the branch, and, accordingly, to increase its capitalization, the determining assets will be: corporate strategy, intellectual capital, experience in the market, etc.

13-17

Authors: Kramarenko A. О.

The article is aimed at defining the basic approaches to pricing that correspond to the modern technological mode, as well as the prospects of substituting them with new strategies in the process of evolution of technology and socio-economic development. The technological evolution within the terms of cyclic substitution of the dominant technological ways together with periodicity of domination of the single pricing strategies have been considered. It was identified that in the process of transition to the sixth technological mode, the core of which is the high-tech and the science-driven types of economic activity, the strategies of premium pricing are at the forefront, due to their significant profitability in conditions of the fast updating of assortment of products and the particular characteristics of products and services. It has been substantiated that the dominance of premium pricing creates an inflationary effect, especially in the terms of innovative economic activities, which are potentially the basis for active implementation of technologies of the new mode.

24-30

Authors: Zhadan T. A., Kulish O. О.

The purpose of the article is to disclose the economic essence of the category of «costs» as an object of accounting and internal control. A number of approaches to defining the economic essence of the concepts of «costs», «control» and «internal control» have been allocated. In the course of the study it was found that the most common approaches to interpretation of the concept of «costs» is the disclosure of its essence from the standpoints of economic theory and accounting; concepts of «control» and «internal control» – from the standpoints of functional, systemic and process approaches. The authors’ own definition of the synthesis concept of «internal control of costs» has been proposed, which suggests understanding it as the system of control measures, observations and procedures aimed at identifying deviations in the accounting of costs of enterprise, establishing legitimacy, validity, rationality, efficiency and economic feasibility of their implementation with a view to preventing and exclusion such deviations and unjustified losses in the future. Prospect for further researches in this direction is search of efficient forms, methods and instruments for management of costs of enterprise.

36-40

Authors: Shvydanenko O. A., Savchenko I. A.

The key problems of development of participants of global competitive relationships, approaches to harmonization of their interests have been considered. The article defines essence of the global system of regulation of competitive relationships, the technology of its formation, improvement and development, taking into account the reasonable assemblage of relevant principles. The main tasks and processes of formation of the competitive culture in the context of globalization changes have been highlighted. The strategic directions of improvement of the system of regulation of competitive relationships in accordance with transformation of external conditions of development of globalizing space and strengthening of international character of competition have been specified. The organizational-economic mechanism of the system of regulation of competitive relationships has been provided.

47-51

Authors: Pysmenna M. S.

The article is aimed at generalizing the foreign experience of implementing public procurement, analyzing peculiarities of organizational, normative and procedural provision of public procurement in the Member States of the European Union. The relevance of the research topic is due to the need to harmonize the procurement policy of the Government of Ukraine with the international legal framework and with broad political objectives within the European integration strategy. The organizational framework and principles of implementing public procurement in the EU Member States were analyzed. Special attention was paid to normative provision of public procurement by the EU Member States; peculiarities of the use of national or harmonized rules of public procurement in accordance with the amount of the procurement contract; restrictions and conditions for public authorities in the selection of applicants for bidding. Five types of public procurement procedures used in the EU have been characterized, namely: open procedure, limited procedure, negotiation procedure, competitive dialog, electronic auctions. The need to address the social and legal aspects of public procurement in international practice has been substantiated and the possibilities for resolving these problems have been presented.

61-66

Authors: Serpukhov M. Y., Mazorenko O. V.

The article is concerned with the problems of trade wars and hidden protectionism in the process of implementing international trade. The main purpose of the research is systematization of trade barriers and instruments used in the trade wars between countries. The basic instruments of trade wars have been analyzed, a list of the key instruments used in the trade wars between countries has been defined, and also the possible influence of these instruments has been described. The statistical analysis has resulted in identifying the main trade barriers and the most popular sectors of the economy in which protectionism instruments are applied. The authors have also defined the main interventions applied by different world countries in relation to Ukrainian products and groups of Ukrainian goods to which the most restrictions by the world countries are applied. The conclusions on counteraction and adaptation to the most popular instruments of protectionism in the process of activation of the export activity of country have been generalized.

75-81

Authors: Shtal T. V., Bondarenko L. M., Khokhlova A. Y.

The article is aimed at studying the existing approaches to the development of foreign economic activity (FEA) of enterprise, elaborating the procedure of its management in order to determine the direction of development of FEA of enterprises in the aviation industry of Ukraine. The authors have developed, formalized and visualized a phased mechanism of choosing the direction of development of FEA for enterprise, according to the method of functional modeling. The obtained instrument was used to determine the direction of FEA development for a typical enterprise in the aviation industry. Features of the aforementioned enterprise have been allocated, a suitable set of development directions has been selected, a reasoned procedure of implementation of activities on development of foreign economic activity at the enterprise has been analyzed and determined. Prospect for further research in this direction can be implementation of the mechanism at the enterprises of other industries, refinement of the instrumentarium for each stage of the process according to their features and needs.

90-95

Authors: Boiko A. O., Bozhenko V. V., Markin O. O.

The article is aimed at forming the methodical foundations for assessing the efficiency level of activity carried out by the State anti-corruption bodies in the context of unshadowing the national economy. Having analyzed characteristics of activity carried out by the State anti-corruption bodies in Ukraine, the scientific-methodical approach to efficiency of their functioning on the basis of the theory of mass service has been suggested. To determine the level of functional efficiency of the actors counteracting corruption offenses and crimes, the authors have considered the process of bringing the guilty persons to criminal and administrative responsibility with the allocation of key participants to this process. The developed scientific-methodical approach to the assessment of efficiency of activity carried out by the State anti-corruption bodies provides formation of an input flow, service flow and output flow. The built model is to be tested for stability with the help of certain indicators. The formed scientific-methodical approach to assessing efficiency of the activity carried out by the State anti-corruption bodies will assist to reveal shortcomings in the mechanism of their work and, accordingly, to determine the priority directions of their development. Prospect for further research in this direction is the practical implementation of the suggested methodology.

102-106

Authors: Lozynskyi D. L., Kucher S. V.

The article indicates problematic issues of the key economic and social changes in the country (in terms of customs, monetary, land, medical, accounting, as well as fiscal reforms). The authors’ own vision of approaches to complex reforming of the national economy in the contour of confrontation with negative manifestations of hybrid war has been offered. The arguments about the importance of implementing the instrument of «green card for doing business» in Ukraine have been provided. The article substantiates the positive impact of implementation of the proposed provisions on the conditions of doing business, investment climate and purchasing power of the population, which will ensure the growing of the country’s happiness index and improving immunity from the aggressor’s propaganda.

112-119

Authors: Kravets T. V., Verhai T. I.

The problem of improvement of methods of estimation of level of development of regions of Ukraine on production potential on the basis of building of integrated indicators and carrying out of clustering has been considered. It has been proposed to apply an integrated approach to analysis of the aggregate of indicators of the regions’ performance, characterizing the production potential, with the purpose of constructing integrated indicators by different approaches and with subsequent clustering of regions using the Kohonen neural networks. Use of the Kohonen maps along with database clustering allowed to design multidimensional data in a two-dimensional space, to carry out an analysis of the resulting cluster system, and to improve the results of clustering by selecting the optimal quantity of split groups. The convenient form of visualization of results of clustering provides for localizing features and making the corresponding corrections in the rating list, proceeding from expert judgments.

128-131

Authors: Baranik Z. P., Stolietova I. G.

The article considers the theoretical-methodological approaches to statistical assessment of implementation of the State strategy of the regional development in Ukraine. A system of indicators based on the principles of statistical approach has been formed to assess the status and development of regions. In the suggested system of indicators, priority is assigned for the characteristics that provide the area of vital activity of region: demographic situation, economic activity, relations in the labor market, etc. The formed system of indicators is suitable for assessment of socio-economic development in regions, level of their competitiveness, degree of territorial socio-economic integration, and efficiency of public administration in the sphere of regional development. Using the suggested system of indicators, the implementation of goals and objectives of the State strategy of regional development can be assessed.

139-145

Authors: Kravchenko N. V., Kovalchuk T. M.

The article proves the relevance and practical significance of development of theoretical base for the construction of model of socialization of the innovation process as a necessary condition to overcome the innovative passivity of economic entities. Based on the analysis of content of innovation process, the role of social component has been defined through integrative integrity of two aspects: socialization of innovation activity and innovatization of social development. The main directions of socialization of the innovation process at the micro level have been disclosed: socialization of socio-economic relations; socialization of labor; socialization of the distribution of results. The emphasis is placed on the socio-cultural aspect of the innovation process and, in particular, on the «culture of poverty». It has been determined that the main instrument of implementation of the socialization of innovation process is social technologies, the practical significance of which is achieved through the performance of their functions. The directions and components of assessment of efficiency of innovation process have been disclosed. A model of socialization of innovative process with use of social technologies has been provided.

153-158

Authors: Nikolenko S. S., Zavorotniy S. I.

Innovation cluster in the modern economy is one of the most effective forms of integration of production, science and the State in order to ensure competitive advantages. Innovation clusters contribute to the formation of a new innovative model of economic development, which is characterized by high competitiveness. The article discloses the theoretical-methodological foundations of the nature of innovation clusters, essence of the concept of «innovation cluster», establishes the connection of the innovation cluster with the innovation system, defines the main participants of the innovation cluster, outlines competitive advantages of the innovation cluster, and describes the levels of innovativeness of cluster. The theoretical-methodological foundations of the nature of innovation clusters covered in the article can be used in further scientific researches on problems of innovative development of economy and its competitiveness.

168-173

Authors: Kuzmin O. Y., Zhuk L. V.

The article is aimed at studying the scientific activity of a higher educational institution as a complex system. The backbone components are the following: carrying out scientific researches, providing of creative activity of participants to educational process, preparation of scientific personnel of the highest qualification, use of the received results in educational process. The main criteria (parameters) of assessment of system and subsystems have been formulated; it has been shown that the optimal quantitative values of subsystems of scientific activity are individual characteristics of a certain higher educational institution. The quantitative values of the subsystem parameters determine the need to regulate processes in the system of scientific activity, reflect the efficiency and effectiveness of each subsystem, determine its contribution to the formation and functioning of the system of scientific activity and to achieving the main objectives. The synergistic effect of the system depends on many factors and is achieved by combining individual capabilities of individual elements of the system, wherein the result of the process of system is better than the simple sum of the results of an individual item from outside the system.

183-189

Authors: Zhuravka A. V., Mudashyru Tayo Musibau

Innovation development as well as economic growth of the country and its regions depend on the availability of scientific potential of personnel and its effective use. A brief review on this issue has been undertaken. The dynamics of scientific potential of personnel for the period of independence of Ukraine (1991–2015) in all its regions was studied. The scientific potential of personnel is considered in the context of all specialists, performing research and advanced development, and also separately in terms of candidates and doctors of sciences. It has been shown that the number of specialists, performing research and advanced development, across all Ukraine considering the period under review has decreased more than five times. During the same period, the decline in the number of candidates of science was 3,7 times, and in the doctors of science – 1.6 times. A forecast calculation of the number of specialists, performing research and advanced development, on the regression exponential dependence at the level of 2020 showed that it will reach 43,3 thousand persons, which is less than the considered number at the beginning of the «Dobrov period» (46,7 thousand people in 1960).

197-202

Authors: Katunina O. S.

The article considers the issues of modelling the dynamics of the economic system, which is described by the aggregate of indicators from some major world stock indices. The practical possibility of application of methodology of dynamic factor analysis for researching such systems has been substantiated. The mathematical model, combining approaches of factor analysis and autoregressive estimation, has been developed. In contrast to the classical models of the vector time series analysis, a dynamic factor system is used to simulate evolution, which is more informative than the original aggregate of indicators. The basic calculated correlations of the constructed mathematical model and the direction of adaptation of the developed algorithm for solving a wide spectrum of forecasting tasks have been provided. Unlike well-known models, the proposed technique allows to define a certain interval of reasonable forecast values, the boundaries of which depend on the parameters of the model. The error in the control time interval, determined when comparing the averaged values of the forecasts for several indicators with actual index values, persists in the range of 1 – 2%, which confirms the high efficiency of the proposed methodology and the possibility of its use in research practice.

212-220

Authors: Shpak S. O.

The article is aimed at clarifying the concept of structure as the main object of management in the process of restructuring industrial enterprises on the basis of philosophical conceptions of structure and ideas about the structure of the general system theory, as well as developing the methodological provisions on strategic management of enterprises restructuring. It has been shown that the concept of structure is extremely complex and not strictly formalized from the standpoint of the applied economy, which prevents the construction of a coherent, logically consistent theory and development of constructive methods of managing the restructuring of enterprises. In the article, with the use of schematic models of the high level of commonality, an analysis of the structure of functioning of industrial enterprises was carried out; the main types of possible structural changes at enterprises have been revealed; it has been shown that the process of restructuring in general is the process of making changes to the enterprise structure of the specified types. It has been concluded that the structural approach to solving the problem of management of the enterprises restructuring is reasonably required, constructive and needs some adjustment to the methodology and methods of implementation of the main stages and procedures of the strategic management of enterprise restructuring.

227-232

Authors: Garafonova O. I., Svynarchuk A. V.

The article is aimed at researching practical aspects of the fleet-management development in Ukraine; relationships that arise in this process; elements that interact in the market. The preconditions of the companies’ transition to the use of this concept in the management of fleet, as well as the opportunities that arise in the enterprises using the principles of fleet-management were considered. The main advantages and disadvantages of the implementation of fleet-management in companies with the available fleet of various sizes were researched. The main features, current tendencies of the fleet-management development have been indicated, ways of attraction of automobile enterprises to the use of leasing have been suggested. Prospects for further researches in this direction will be consideration of possibility of attraction of more enterprises to the use of principles of fleet-management in their management routine. Further development of fleet management will provide enterprises with significant opportunities and the reserve funds that can be used for development.

240-251

Authors: Lubkovskyi S. A.

The article is aimed at a theoretical substantiation of possibilities and prospects of socialization of the tax redistribution of incomes of population as a direction of harmonization of its fiscal and regulatory functions, on the one hand, as well as private and public interests, on the other. The interrelation of social and tax policy in the mentioned sphere was explored for possibilities and potential of expansion of functional purpose of the tax redistribution of incomes of individuals in the direction of its socialization. The author has proposed and substantiated the introduction to the scientific apparatus of the terms of «socialization of the tax redistribution of incomes of individuals», «socialization of tax policy» in general, as well as «socialization of tax policy in the sphere of income taxation of individuals». In addition, the need to allocate the function of socialization together with the principle of socialization of the income taxation of individuals have been proved. It has been proposed to move from the proportional to the progressive income taxation of individuals with emphasis on the need to take into account the socio-economic situation of the payer, its inclination and sustainability to both socio-economic and fiscal risks, as well as the mandatory targeting of the tax redistribution of population incomes in order to solve the key problems of social development.

257-262

Authors: Shlapak M. A.

The article is aimed at developing methodology of strategic analysis of the technical and technological provision of agricultural enterprises for further use of the obtained results in the process of substantiation of the strategy of strengthening their technical and technological base and increasing the level of return on assets. The main scenarios of technical and technological development of agricultural enterprises have been allocated, which are determined by the dynamics of arable land in the calculation of 1 physical tractor and the number of physical tractors that are at the disposal of enterprise. The peculiarities and priority directions of technical and technological provision of agricultural producers within each of the scenarios have been determined. The author has proposed the methodology of multi-factor grouping of agribusiness actors according to the indices of the available arable land and the number of physical tractors, arable land per 1 physical tractor, and the total cost of agricultural production. The necessity of using the suggested methodological approaches in the process of substantiation of the strategy of technical and technological provision of agricultural enterprises has been substantiated.

269-274

Authors: Husarina N. V.

The publication is aimed at developing a conceptual approach to understanding the essence of economic growth of enterprises in conditions of dynamic changes in the external environment. The essence of categorical apparatus of economic growth of enterprises in conditions of changing external environment was researched. The interrelation of factors of economic growth determining the efficiency of functioning of production systems was studied. An analysis of dynamics of structure and composition of GDP by branches of industry was carried out. It has been specified that the economic growth, determined by the growth of GDP per person, is an indicator of improvement of welfare allowing to solve various social and economic objectives. The fundamental difference between the concepts of economic growth and of economic development has been emphasized. A functional scheme of the conception of management of innovation processes and economic growth of enterprises in conditions of dynamic changes of the external environment has been proposed, in which the role of material and resource components of production is substantially reduced and the role of the intellectual component of management is increased.

282-288

Authors: Koliesnichenko A. S.

The article systematizes the existing views on the category of «Financial Investments» (FI) and substantiates that the ideology of financial investment be disclosed by determining the degree of regulation of this concept. In accordance with both normative and scientific approaches a matrix of the terminological essence of definition of FI was constructed, on the basis of which three fundamental components were allocated: object-static, dynamic, and target. Elements of the concept of «financial investments» had been structured and a component analysis was carried out, which became the basis for constructing the logic of interpretation of this economic category with the purpose of leveling theoretical differences in the interpretation of financial assets in terms of harmonizing their accounting with the IFRS and the ACI. It has been substantiated that there is a transition to the more developed theoretical level of perception of FI, which is expressed in the interpenetration of economic and legal branches of knowledge in the context of interpretation of this scientific category while positioning investment processes in the international coordinate system.

293-299

Authors: Adamyk O. V., Sachenko S. I.

The article is aimed at determining the order and methodology of auditing the functional component of the software for an computer accounting system (CAS). It has been found that software auditing should be performed separately for each of its components. The components of the functional part of the CAS software are the database management system (DBMS) and the application software supporting the accountance automation. For auditing of the first component part are used such techniques as general evaluation, subject check of the embedded algorithms of information processing. Auditing the client software algorithms is carried out by means of the control data method, which is reduced to such procedures as creation of another database of test data with imaginary objects and its processing by the client program, as well as introduction in a copy of the real database of imaginary objects (employees, creditors, material values) and the formation of reporting. Not only the current methods of calculation or evaluation of accounting objects, but all of the software, are subject to mandatory verification. This will avoid errors if the enterprise accounting policy changes.

306-312

Authors: Mysiuk V. O.

With regard to the actualization of problematic issues related to the inclusion of the domestic market in the open economy area, there is a question of assessing the quality of control environment of the companies represented therein. One of the ways to improve the reliability of the internal control system (ICS) is its assessment on compliance with the provisions of the Sarbanes Oxley Act (SOX). That is why the problematic issue for such companies today is the formation and provision of an internal control system policy that would allow managers of different levels to use a single document and would consider its periodic comprehensive assessment on the basis of an expanded list of control tests. The article substantiates the necessity to form an expanded set of tests for assessment of the ICS, which will help to identify its gaps and promptly take measures to prevent their occurrence in the future.

318-322

Authors: Hrabchuk I. L., Laichuk S. M., Liakhovych H. І.

The article is aimed at determining the optimal organizational structure of accounting service in connection with the emergence of modern forms of accountance – outsourcing and insourcing. The approaches to interpretation of the organizational structure of the accounting service have been defined, as well as the main factors influencing its building in the current conditions have been identified. The basic criteria for the enterprise’s selection of outsourcing or insourcing in the course of construction of an accounting service structure have been provided. The peculiarities of organization of work at the enterprise-outsourcer depending on its territorial placement have been determined, that defines the model of accounting and the way of organization of information infrastructure. Prospect of further research is substantiation of determining the economic feasibility of the enterprise’s transition to the accounting outsourcing.

328-334

Authors: Dolbneva D. V.

The article is aimed at studying the current status and determining the main results of conducting the State financial audit by the State audit service in Ukraine, as well as developing proposals as to ways of its improvement in view of the experience of the world’s leading countries and the requirements of international standards in this sphere of relations. The main indicators and results, which characterize the status of conducting by bodies of the State Audit Service of the State financial audit on key directions, were considered. The obtained data indicate that the State financial audit is taking place in the direction corresponding to international practice. Today, however, because of a number of problems and declarative provisions related to the organization and conduct of the State financial audit, it cannot fully implement all its functional capabilities and tasks. Directions of improvement and transformation of the State financial audit have been proposed. The prospect for further research is development of a holistic mechanism for the functioning of the State financial audit, which will unite all its directions at different levels and its participants.

341-345

Authors: Gavrilova L. V.

The article is aimed at studying the relationships between the efficiency of the budget policy and the socio-economic development of country, assessment of the implementation of expenditures of the consolidated budget of Ukraine for financing certain programs of social development. It has been found that economic growth is possible due to the development of both the real sector of the economy and the budgetary support of projects in the sphere of health, education and culture. An important criterion for the success of the budget policy is also the level of accessibility of the public services contributing to the productive economic activity. A systemic instrument for implementation of budget policy is the program-target method, which allows to assess achievements of concrete results at all stages of budget process. It is based on the budget programs, which represent a complex of interrelated tasks and activities aimed at solving the most important problems of development of the State, individual branches of economy, and administrative-territorial units.

355-361

Authors: Solovarov A. V.

The article substantiates the theoretical aspects of determining the components of the banking sector debt security of the national economy. The necessity of separation of: debt obligations of the banking sector; direct borrowing of commercial banks in domestic and foreign markets; debt securities issued by banks on the domestic and foreign markets; debt obligations of economic agents to banks; servicing and repayment of government securities acquired by the banking sector; return of loans provided by the banking sector to clients and counterparties and factoring; as well as bank guarantees have been considered. The relationship between debt security and other components of financial security of the banking sector has been determined. The place of debt security of the banking sector of the national economy in the security of the country’s debt area has been determined.

372-379

Authors: Mazuruk G. I.

The article is aimed at theoretical substantiating the essence of competitiveness of the insurance sector. Etymology of the words «competition» and «competitiveness» was researched; assessment of the interpretation of the concepts of «competitiveness of country», «competitiveness of the national economy», «competitiveness of branch», «competitiveness of insurance company», «competitiveness of insurance service» in domestic science was carried out. The author’s own explanation of the concept of «competitiveness of the insurance sector» has been substantiated, defined as the ability of representatives of the insurance sector to participate in competition between sectors providing the same services at both the national and the foreign markets. Prospect for further research in the development of insurance relations is to deepen research on the competitiveness of the insurance sector in order to determine its peculiarities and directions of improvement.

389-394

Authors: Sokolovska A. M., Petrakov I. V.

Ukraine is going through the stage of complex structural-sectoral reforms directed towards increasing the competitiveness and attractiveness of the national economy, as well as improving the social welfare and living standards of the population. The issue of harmonization of taxation in Ukraine with the EU norms is rather sensitive and debatable, considering the potential effects and consequences of taxation impact on the real sector of economy. The article is aimed at defining features of administration of excise tax within the terms of harmonization of tax legislation of Ukraine with the EU norms. Features of administration of excise tax in Ukraine and possibility of its improvement by implementation of the 118-th Directive of the Council of the EU were considered, in particular: activity of excise warehouses for all kinds of the harmonized excisable goods; production of excisable goods at excise warehouses in the mode of suspension of taxation and transition to payment of excise tax while issuing the excisable goods for consumption; introduction of the unified automated system of controlling the turnover of all excisable goods, similar to the system of electronic administration of fuel sales.

402-417

Authors: Kotlyarevskyy Y. V., Kolosova V. P., Maksymenko L. P.

The article focuses on the modern financial technologies in the sphere of monetary and credit circulation, in particular, the ontology of so-called virtual currencies is investigated, theoretical, methodological and practical aspects of their implementation are defined both in the retrospective and in modern contexts. Along with the analysis of theoretical developments of domestic and foreign scholars, a comparative analysis of the international financial and economic issues of establishing effective regulation was conducted, the main provisions for further improving the coordination of the monetary, financial and economic policies in the mentioned sphere with regard to aspects of sustainable development, institutional economy, tax policy and counteracting the money laundering have been expounded.

424-429

Authors: Kochubei D. V., Grygorenko T. M.

The article considers the main aspects of the CRM-systems usage in the management of relationships in franchise retail trade networks (FRTN). The essence of concepts of «CRM-strategy» and «CRM-system» has been disclosed, their differences have been defined. The basic directions of implementing the CRM-strategy of management of interaction of franchisor and franchisees, and also components of information support of CRM-systems have been defined. A methodology of introduction of CRM-strategy in activity of FRTN has been suggested; a model of management of FRTN on the basis of CRM-system has been developed; the main advantages and disadvantages of the CRM-systems usage in the activities of FRTN have been defined. The scientific and practical benefit of the suggested management model provides franchisor to carefully analyze all business processes, make managerial decisions in order to improve cooperation and support of franchisees, increase sales volumes, increase profitability, maintain franchisee loyalty, and create competitive advantages for the entire franchise network.

441-447

Authors: Orlov P. A.

The article substantiates the improvement of the author’s own conception of the competitiveness of production on the basis of the clarification of composition of the main factors, dependent and independent of enterprises. The existence of a close relationship between the quality and competitiveness of produced and/or sold goods, the competitiveness of both enterprises and country, and the quality of life of population in the country has been reasoned. An analysis of consequences of the long-term social irresponsibility (SI) of the German company «Volkswagen» concerning cars with diesel engines has been provided. In such cases, the author proposes to use the concept of «false competitiveness». According to the author’s concept, the SI of enterprises in any country is a consequence of low or insufficient high quality of its economic system, the State regulation of economy; lack of division of power and business; corruption; poor quality of laws and regulations that ensure the orientation of entrepreneurship to social responsibility; lack of strict material and criminal liability for the anti-social irresponsibility of enterprises.

454-459

Authors: Chaikina A. O., Kolidub K. M.

The article defines key features of introduction of risk-management at the Ukrainian enterprises taking into consideration personal characteristics of managers and identifying the main risks that impact entrepreneurial activity. It has been proved that the essence of entrepreneurial activity is reduced to adequate perception of risk by the entrepreneur and to the ability to prevent its occurrence. The authors suggest their own approach to definition of the essence of entrepreneurial risk. In the article, risk management is considered as a system of enterprise management, providing for timely detection (proactive action) and adequate response to the occurrence of risks in the entrepreneurial activity (protective action), the purpose of which is to ensure the seamless operation of the enterprise and its continuous development. The algorithm of implementation of risk-management at enterprise has been developed. The «Top-10 risks of 2017» has been analyzed and it has been concluded that for the Ukrainian enterprises the most significant for today are: changes in the legislation; raising the level of taxes, fees and costs of communal payments; unskilled personnel; loss of the consumer as result of actions of competitors; raider attacks; ATO.

465-471

Authors: Kuzmin O. Y., Melnyk O. H., Hanas L. M., Nodzhak L. S.

The article is concerned with the definition of peculiarities of management of production stocks within the management system of enterprise. The article thoroughly researches the essence and peculiarities of the process of management of production stocks as an economic category that, unlike existing interpretations, has allowed to specify semantic and functional content of the concept. Management of production stocks of enterprise is presented as a specific function of management in the enterprise management system, which is being implemented on the basis of planning, organization of work with production stocks, motivation of employees, related to production stocks, control and regulation of production stocks. Also the model of selection of methods for motivation of employees on the basis of criteria of cost and duration of action has been presented; directions, objects and subjects of control of production stocks have been defined; a sequence of control and regulation of production stocks has been formed. The scientific developments can be used by enterprises to improve the process of managing production stocks.

477-482

Authors: Mirzoieva T. V.

The article is aimed at forming a scientific basis and defining the main directions for development of the strategy of enterprises-producers of medicinal plant production. The basic kinds of production which are made from medicinal vegetative raw materials in the current conditions have been concretized; the main directions of activity in the sphere of medicinal plant production, developed over many centuries, have been revealed and generalized; the separate variants of strategies of the enterprises-producers of medicinal plant production have been outlined and examples of implementation of certain types of strategies in the conditions of practical activity have been provided. A whole of the basic concepts of medicinal plant production, designed by the author, has been presented. Special attention has been given to the presentation of medicinal plant growing as form of a separate sphere of activity, with allocation of its object, subject, purpose, and basic functions. Further scientific researches will be directed to elaboration of an efficient strategy of development of enterprises-producers of medicinal plant production in favor of strengthening positions of the given sphere in the market and securing it a worthy place in the aggregate of branches of national economy.

489-493

Authors: Vasyltsiv T. G., Rudkovskyi O. V., Rudyk S. A.

It has been determined that the strategically important direction of development and increase of efficiency of functioning of domestic enterprises, carrying out activities in the internal market, is use of approaches and principles of leadership. It has been proved that development of leadership requires proper intellectual and personnel provision of enterprises. The article defines the essence of concept of intellectual-personnel provision and provides its structural-functional characterization with components of innovation, technical and technological security, structure of staff, stability of personnel, productivity and efficiency of labor, social security, staff development. It has been proved that in order to form intellectual-personnel provision of enterprises it is necessary to implement such measures as formation, accumulation and effective use of intellectual and personnel capital, development in terms of intellectualization of enterprises. It has been determined that the advancing of intellectual-personnel provision of enterprises needs to improve the securing of enterprises with qualified personnel and intellectual capital, enhancing the stability of staff and increasing efficiency of use of intellectual capital, providing enterprises with effective and productive work, social protection, training and development of staff.