Issue № 49 (Part 2) | 2017


Balaniuk I., Sas L.


Technological renewal of production, as a component of innovative development of the enterprise, bioeconomy and the economy of the country as a whole, can not be effectively carried out without proper state regulation that ensures the progress of production and is based on the impact of the state, through its respective institutions on this process. Therefore, it is important to determine the purpose, directions and forms of state regulation of innovation activities, including technological renovation of production.

The aim of the research is to study the directions and forms of state regulation of innovative technological processes in bioeconomy and the country's economy.

In the course of the research, the following methods were used: analysis (study of normative documents, allocation of the research object to components for the purpose of detailed study), synthesis (consideration of the components of the research object in aggregate), abstract-logical (generalization of the research results and formulation of conclusions) which allowed to determine and reveal the directions of state regulation of innovative technological processes.

The article reveals the goals and forms of state regulation of innovation activities, including technological renewal of production. The directions of state regulation of innovative technological processes in the country's bioeconomy have been singled out and con-sidered on the basis of a thorough analysis of their legislative support.

It has been established that state regulation in the sphere of innovative activity, in particular, technological renewal of production is carried out in the following areas: normative and legal regulation of technological renewal of production; management, control over innovation, including technological activities; definition of priority directions of innovative activity; state support of entrepreneurial activity related to innovations and technological innovations; state protection of innovative technological activities; formation of inter-national cooperation in the field of innovation.

State regulation of technological renewal of production is carried out systematically in different directions. The order of such regulation is fixed by a number of normative legislative documents. It has been established that state regulation of technological renewal of production is a set of state measures aimed at providing the necessary conditions for the implementation of this process and is represented by a set of tools in the form of relevant regulatory documents that establish requirements for it.

Keywords: state regulation, innovation activity, technological renewal, legislative support, economy, technology.

Dzhaman M.


The article is devoted to the essence of the economic space (ES) and the territorial organization of society (TOS) as a whole. The problem of forming a single ES in the context of globalization and integration processes calls for a search for new approaches in state regional policy and the territorial organization of production and society. The provision of dynamic and balanced development of the national economy, the level and quality of life of each member of society, the location of economic and infrastructure facilities, the size of payment for land and the state of permissible environmental capacity depends on this. Ukraine currently needs to enhance the role of regional and local government and the formation of territorial-public systems (TPS).

The correlation of the categories "territory" and "space" in geography, sociology and economics is considered. The role and importance of the geographical position in the vital activity of the population, in the formation of territorial production complexes (TPC) and in the functioning of the territorial social and economic system (TSES) are analyzed. A brief analysis of the contribution of domestic and foreign researchers in the field of economics to solving these problems of the regional economy is made. Their signs and features of ES have been determined. Comparison of the categories "site function" and "territory quality" is carried out.

The author supports the opinion of scientists who declare that at present the territory (ie the earth) as a spatial resource is more important than natural-material resources, since under modern technologies the latter can be replaced. And the territory is a non-renewable resource; it cannot be replaced by anything. It serves as a basis for social and economic development, as an operational basis for the vital activity of the population, as well as a reservoir of natural re-sources that determine the degree of economic wealth and the "power field" that affects the natural environment.

The role and importance of management in the context of the formation of a unified territorial public system (TPS), as well as the influence of the TOS on the situation in the region, are justified. It was identified that the TOS process should be regulated by the relevant government bodies at all levels (local, regional, state), an appropriate policy should be developed to ensure not only economic growth, its efficiency and social well-being, but also the preservation of the integrity of the EP and the environmentally clean natural environment.

We hope that the article will serve as a basis for further research of the economic space as a territorial organization of society and its transformation in the context of globalization and integration processes.

Keywords: Territory, space, economic space, territorial socio-economic system, region, territorial organization of the society, geographical location, globalization, integration, territorial-social system.

Zavadyak R., Zavadyak N.


The article consideres the nature of the business game "market of ideas" as a tool for making management decisions. "Market of Ideas" is a business game using software that was discovered as the project TEMPUS-INNOLAB ”Innovation Laboratories: using an open innovation learning platform & action research in enterprise education in order to enhance the engagement & innovative capabilities of Universities in Post-Socialist Societies”. The analysis of this business game held for students of 5 universities of Ukraine and Belarus is made in this article, the basic results of the experiment and the possibilities of its usage are outlined.

Keywords: «market of ideas», management decisions, experiment, project, innovation, students.

Malik M., Shpykuliak O., Suprun O.


The article deals with the features of the formation of business environment and the development of entrepreneurship in the sphere of agricultural production. There have been outlined the important role of entrepreneurship in economic growth, since by increasing business orientation and development of the business environment, the subjects of the agricultural economic sector have quickly and efficiently adapted to the market conditions, which allowed them to enter the international market. Basic grounds and principles of business, its specificity and trends in agricultural sphere have been singled out.

The article gives grounds of own vision of business as independent, active and having your own risk activities, aimed at obtaining economic and social results and gaining profit. Tendencies of the development of agrarian business structures have been consid-ered and characteristics of lease-land relationships of Ukrainian farms Ukraine for the last 15-year period have been given.

It has been noted that the development of agricultural enterprises should be viewed through the prism of the land and property relations, because the land is not a commodity institutionally recognized at the national level, economic relations with the involvement of land in the economic cycle is carried out in the form of rent, since it greatly affects the stability of the business model on the structure of agricultural business, their size, quantity, consolidating institutional forms of management.

The design of land use of modern domestic agricultural enterprises is that over 50% of agricultural land which is involved in the production process, is assigned to them through the lease – land is actually engaged temporarily (for the lease term) capital. The study, based on the analysis of the agricultural business in Ukraine, revealed contradictory institutional framework of business activity, which leads to reducing the number of companies – business entities, non-transparent activities of businesses, exclusion of landlords from participation in business activity.

Keywords: development of entrepreneurship, agricultural sector, business environment, business entities, lease-land relations.

Lendjel M., Zhulkanych A., Chobal L.


The article deals with the essence of the components of the Strategy of the development of Slovak-Ukrainian cross-border cooperation by 2010. It has been found that this strategy is a result of the project "Slovak-Ukrainian cultural center - the formation and strengthening of cooperation between the Presov self-governing land and Transcarpathian region of Ukraine" with the support of YECHS under the programme "European Neighborhood and Partnership Instrument" (ENPI) cross-border cooperation Hungary – Slovakia – Romania – Ukraine. Historical background and stages of Slovak-Ukrainian cross-border cooperation has been revealed; stressed the usefulness of acquired experience from previous years of such cooperation in modern conditions has been stressed.

Strategic goal of further intensification of cross-border cooperation between the Slovak Republic and Ukraine for the period until 2020 has been grounded; it aims at contributing to territorially cohesive, thoughtful and long-term sustainable development of the border region and improvement the quality of life of its population. The results of conducted SWOT-analysis of cross-border cooperation outlined the current limitations and possibilities of Slovak-Ukrainian cross-border cooperation, identified urgent tasks and prospects. With the aim of successful implementation of analyzed Strategy the measures have been suggested in order to improve strategic planning at the regional and local levels, paying special attention to opportunities and prospects of Slovak-Ukrainian cross-border cooperation, strengthening of cooperation in the development of civil society, ensuring the gradual integration of Ukraine into the EU and "convergence" in all areas based on the implementation of the Association Agreement.

Keywords: strategic priorities, cross-border cooperation, border regions, possibilities of the development.

Skorokhod I., Myronyuk I.M.


The article considers trends of multinationals corporation in the oil market. Also studied the major changes affecting the position of the oil multinationals corporation and positions of leading oil multinationals corporation in the global market.

Keywords: transnational corporations (TNCs), alliances, integration association, oil market.


Bibikovа (Zhulkanych) N.


The article discusses the principles and characteristics of organic agricultural production, the possibility of its implementation in the current market conditions of agricultural management. Definitions of economic essence of the concept of «organic agricultural production" have been grounded, methodological approaches to its political and economic determination have been summarized. The role of organic agricultural production systems as complex industrial activities carried out in compliance with relevant regulations and standards, methods and principles defined by law and aimed at supporting the health of soils, ecosystems and people has been defined.

In the article special attention has been paid to the compliance of requirements of implementing the principles of health, preservation of the environment, justice and care, greening fields of crops and live-stock, using of materials and new technologies that provide a balance of agro-ecosystems.

It has been emphasized that the production and consumption of organic food must comply with the principles of social and environmental justice to the needs and interests of both current and future generations.

The study concluded that in the process of forming the organic farming in the agricultural sphere of Ukraine an urgent task is to develop scientific strategy and priorities of manufacturing environmentally friendly food products based on the rational use of natural resources and economic potential, assessment of the strengths and weaknesses of the functioning of the domestic agriculture in the context of the urgent needs of the society.

Keywords: organic farming, essence of the principles of organic farming, greening agriculture, sustainable development of the agricultural sector.

Vazhynskyy F., Lalakulych M.


In modern conditions for the orientation of the agricultural sector of Ukraine on increasing of competitiveness the assessment and identifying of ways of increasing the innovative potential of agriculture gets important value, because this is impossible without the implementation of progressive structural changes in the country, a significant upgrading of the agricultural sector and in general ensuring of its sustainable socio-economic development.

In modern conditions of development of agrarian economy the most problematic issue is the practical application of new scientific knowledge, transfer of results of scientific research and developments and their implementation into production process.

The purpose of the paper is to define the features of the realization of innovation potential for developments in Ukraine.

Ukraine has paid little attention for stimulating of demand for innovation and innovation market development; Ukrainian technologies are not protected by corresponding international regulations that not allow to the 99% of transfer of domestic technology. In Ukraine the build a network of innovative structures is still at an early stage.

Overcoming of low level of commercialization of scientific research, an integration of science and production may be achieved only through the use of market mechanisms that connect scientific products manufacturers and consumers. According to international experience, today many countries use with market economy use such organizational forms as agrarian technological parks, technopolises and others.

Technology parks as forms of integration of science and industry are classified as territorial scientific and industrial complexes and based on the interaction of scientific institutions, universities and industrial enterprises.

Important value in the formation of industrial parks should help that local and central governments provide them in the form of free financing, preferential allotment of land, tax incentives.

A special role in the system of innovations implementation play a new business structures that recently appeared in the market of Ukraine (large companies “Rise”, “Gabin”, “Aridon” and others). This is confirmed through learning of experience for effective providers of innovation developments – new commercial structures that operate on the principles of agricultural holdings, which in today's conditions quickly mastering the innovation market and also through experience of functioning for institutions that have managed to adapt to market conditions.

The decisive and important aspect of the innovation process is the obtaining of material gain from the sale of scientific development, business profits, royalties. Royalty is closing and self reproduction factor in the system of the innovation process that provides opportunities for scientists to earn extra budgetary funds that can be used for further development of science, strengthening the material-technical base and for efficient material incentives of scientists.

Keywords: technology transfer, innovation potential, commercialization, technological infrastructure, agricultural sector, innovation, investment, business structures.

Hazuda S.


The place and the role of the agricultural market in the system of national economy have been pointed out. The investigation outlined the relevance of perspective development of the sphere of agricultural market, where the system of providing industry and population with a corresponding number of food products, goods and services. It has been noted that the agricultural market (agricultural or food, agro-food) is a significant niche among commodity markets, as the object of purchase and sale is the products of agriculture and food as an important part of life support of the population.

Economic essence and peculiarities of the agricultural market has been grounded. The legislative part of the agricultural market, which is reduced to a set of relationships associated with the conclusion and implementation of civil law contracts on agricultural products has been singled out. The importance of forming a systematic approach to understanding the essence of the agrarian (agricultural) market as a system of institutions, methods and resources has been stressed; the priority in this system is taken by coordination and management of agro-industrial production of the country based on metabolic processes in order to meet consumer needs. The structure of the agricultural market through its components, including the stock market of agricultural products, wholesale markets of agricultural products, wholesale and retail markets of agricultural products, auctions, chain farm shops, agricultural exhibitions and fairs.

Attention has been paid to the main activities of the wholesale market for agricultural products, among which an important place should be taken by ensuring the supply of the population by quality agricultural products. It has been established that effective functioning of the agricultural market depends on adequately defined goals and well-defined resources which help to achieve them; all that would ensure the completion of the planned process according to the defined goals. It has been defined that in the current economic conditions there is a need to improve the organizational component of the agricultural market aiming to combine the interests and responsibilities of participants of the researched market, ranging from an agricultural producer to the consumer of these products.

Keywords: economic essence, agricultural market sphere, agricultural production, legislative component, systematic approach, agricultural products.

Dudar T., Dudar V.


The article describes the essence of organic food marketing. The latter is viewed as a management process, by which it is possible to determine, forecast and meet consumers’ and society’s needs in nutrient-enriched food for safe and healthy nutrition. The food is expected to be manufactured on the basis of organic quality standards, principles of sustainable development, and profitability of agricultural production without endangering the environment.

It is found that organic food marketing based on the principles of sustainable development of enterprises completes the following interrelated tasks: meeting consumers’ needs, strengthening and maintaining beneficial exchanges with target consumers; achieving strategic goals of enterprises; organizing business processes in harmony with the ecosystem functioning.

The research paper analyzes the domestic market of organic food and changes in its capacity followed by Ukraine admission to membership of the International Federation of Organic Agriculture Movements (IFOAM) in 2007. As evidenced by the calculated chain indices, the capacity of this vital market is growing every year. The analysis of general trends has shown that the domestic market of organic food is supplied by domestic organic products in accordance with international standards and through processing domestic organic raw materials (cereals, juices, syrups, dried fruit, honey, meat and dairy products).

It is proved that a modern concept of organic food marketing requires an effective combination of marketing tools that provide opportunities to fully meet consumers’ needs and achieve strategic goals. It is pointed out that the marketing mix of organic agri-food market should include the following five groups of marketing tools: organic products; price; distribution of products; promotion; personnel. For efficient operation of the proposed marketing mix on the domestic market of organic food it is important to take into consideration the current legislative and regulatory framework elaborated for the domestic sector of organic food.

Keywords: organic food marketing, marketing tools, market of organic food, price, product distribution, product promotion, personnel.

Kichuk N., Silichieva N.


In a globalized regions of Ukraine stands the task of intensive development of new approaches and methods of management, issues of practical application of innovative mechanisms and instruments to stimulate socio-economic development of territories which are positively known in the world (including Europe) practice. In modern practice, the functioning of the national economy innovative development raises important area of improving the competitiveness of the economy at all levels of management.

In terms of transformation of the socio-economic system of the state and regions of positive dynamics of economic growth and innovative growth strategies depends on the implementation of the investment direction of the economy.

Investment policy is an essential component of a long-term economic strategy for the state and regions, including the use of methods to stimulate investment in the country and regions and the implementation of national and regional investment programs. Long-term investment strategy involves forming region investment objectives, evaluating the possibility of using investment potential, creating favorable conditions for dynamic development investment.

According to the State Statistics Committee of Ukraine in January-June 2016 Ukraine's economy by foreign investors were invested 2,859,100,000. Dollars. US and extracted 330.1 million. Dollars. US direct investment (equity) in January-June 2015 - 1042400000. Dollars. US and + 351, 3 mln. Dollars. US respectively.

The volume of attracted investments from the beginning of foreign direct investment (equity) in the economy of Ukraine on 07.01.2016 total is 44,790.7 million. USA. Investments are directed into already developed areas of economic activity. Industrial enter-prises are concentrated 29.6% of total direct investment in Ukraine, financial institutions and insurance - 29.4%.

Investment strategy of Ukraine's economy requires the formation of an innovative model of development, which should include a set of measures in the fiscal, monetary, institutional and external sectors. That means, that it is necessary to provide innovative coordination to all directions, all spheres management and economic activities.

Keywords: Ukraine's economy, investment development, innovative component, competitiveness, investment strategy.

Kovach M.


The increasing of globalization processes in the world causes the need to adapt the national economy to the global transformation processes based on the latest effective mechanisms for integration into the world economy. In this respect an important factor in the development of national economy in the conditions of transformation globalization processes is a radical modernization and increase of production efficiency through implementation of innovation. The increasing of economic efficiency depends on a combination of industrial, scientific, technical, informational, technological innovations, which may contribute to the formation of a synergistic effect. Synergy in economy helps to distinguish non-system, adverse effects, the causes of their appearance, which in turn affects the development of economic processes. Synergistic economic effect plays a significant role in economic development at the micro, meso and macro levels, and the study of the characteristics of the display of synergistic effects urge to analyze the factors that hinder economic transformation into recent innovative format of the development. The article examined predictors of appearing and features of synergistic effect in economy; the basic provisions of synergistic paradigm in modern economics have been defined; the model of the creation of synergistic effect has been outlined; conceptual approaches to the formation of financial flows that affect the creation of synergistic effect have been identified. It has been determined that the synergistic effect can be both negative and positive as the result of innovations and the task is to ensure that this additional result, which is the synergistic effect, will be positive. In this respect the major economic indicators are net income and profitability. It has been revealed that the synergistic effect occurs in the economy through a combination of production factors, mainly the resources which often lead to lowering transaction costs, internal and external risks, to the increase of competitiveness and profitability. The basic directions of synergistic combination have been defined, mainly vertical synergization and horizontal and the main components of subsystems that affect the expression of the synergistic effect. The result of the study is the suggested model of optimize synergies and the impact of production factors on production progress. The role of syndysization of business on the creation of the synergistic effect has been underlined, as well as the financial aspect of increasing the synergistic effect.

Keywords: synergy, synergistics, economic synergy, synergistic effect in the economy, the combination of production factors, syndysization, financial

Mikhailov A.


Article is devoted to providing the national economy Ukraine investment resources. Ukrainian economy is nominally considered a market economy where the value of investments is an essential factor in the development and increase production capacity. Since 2010, the total capital investment increased by ten percent, but the overwhelming share of investments directed to tangible assets (machinery, equipment, inventory, engineering, construction). Intangible assets are not invested as well as land and long-term biological assets of crops and livestock. The low level of investment in intangible assets adversely affects the formation of intellectual component, which in turn hinders the development of innovative component production in Ukraine. The limited investment resources requires their efficient allocation in terms of how the components of material resources, and between tangible and intangible assets, based on the strategic directions of the national economy.

Keywords: investments, capital investments, national economy, globalization, tangible assets, intangible assets.

Moshak O., Domysche-Medianik A.


One of the most important spheres of the development of the region is agricultural one, which has a number of specific features; some of these features are evident at regional cut and they determine the need to support this sector by the regional authorities; the efficiency of functioning of agricultural sphere depends on the determination and formation of an effective model of regional management and its improvement.

The model of improving management of regional agriculture has been built; this made it possible to analyze a number of tasks and to isolate the components of the assessment of its effectiveness. The pri-ority tasks of the bodies of regional management on the support of the agricultural sector development include the definition of the goal and prospects for its development, mainly the revival of the traditional forms of activities, development of green and rural tourism, introducing of organic method of agricultural production and in the future the implementation of the concept of sustainable development.

It is necessary to evaluate all potential components of the agricultural sector and the support of the processes of its formation and expanded reproduction without which the further growth is impossible.

It is advisable to solve the identified problems by the division on macroeconomic and regional with a clear statement of goals and adequate choice of means capable to implement these objectives; meanwhile it is necessary to constantly monitor the performance of tasks and, if needed, to adjust the exposure effect. Regarding the assessment of the efficiency of the agricultural sector, it should be divided into economic, social and environmental.

An important part of improving the mechanism of regional management is to assess its effectiveness which is directly related to the efficiency of the functioning of the agricultural sector in the region. The effectiveness of any management depends on three main factors, including systemacity, methodology and standartization of management functions.

Keywords: regional management, agricultural management, territorial, production and social systems, agricultural production.

Panchyshyn Т.


This article deals with a notion of human capital as a complex of productive capacities , which were formed and developed, as a result of investment. The article reveals the personal qualities and motivation of individuals who are in their property , and also they are used in economic activity, help to increase productivity of labor and thus have an impact on the level of their income.

It is focused on the fact that one of the most important social determinants of economic growth is the development of human capital and its effective use. This can be achieved by improving the quality of education and increasing the intellectual level of the workforce, their full employment, improving public health service. In particular, improving the quality of education leads to advanced professional training and work activity.

The author draws attention to the need for technological modernization of production, which requires professional, highly educated workers. Mankind has entered into a new type of civilization - an innovative, characteristic feature of which is dynamism and the constant improvement of technology, information and knowledge. The development of mankind has acquired a global character and man must be competitive in this field. This requires a significant change in the education system, the inevitability of continuous learning throughout life.

The article highlights certain indicators of human development, their ratings, and suggests specific innovations. The author draws attention to the need for a careful attitude to human resources on the part of the government, since every year Ukraine loses highly qualified professionals who go abroad. The main reasons for this are: a high level of corruption, a reduction in the incomes of the population, an increase in its poverty, and a deterioration in conditions of labor. The issues of improving the quality of human development should be equally addressed both by the state and employers .

The author's recommendations are the need to introduce changes in the long-term strategy of human development by expanding the investment of educational services, especially secondary education, which has the highest percentage of return on investment in human capital. In addition, it is necessary to expand investment programs in research works, which must correspond to the modern requirements of the information economy. Also, the necessary conditions for improvement in the productivity of human capital must be the corresponding working conditions and level of income.

Keywords: economic growth, human capital, investment in human capital development, social development index, human capital index.

Slyusarenko V.


In the article the development of relations between the state, business and the public as one of the most important elements of economic development. The question of interaction between sectors to achieve common goals and taking into account the interests of different social groups in the course of economic policy in the country. The author studied the development and establishment of tripartism in countries including Singapore, the Netherlands, the Russian Federation, of Denmark, and the UK. The author investigated and systematized information on the scope of public relations, in which there is the greatest cooperation of public authorities, businesses and public organizations.

Partnerships between different organizations, such as commercial, non-profit non-government, private, public, has become the new standard for collaboration and social development. The partnership between the public, business and government was a new common paradigm of the 21st century. And this paradigm is aimed at solving a complex social needs and interests, which independently can not solve any one sector of tripartism. The study of international experience triangular relationship shows their importance for effective society.

The state system of tripartism acting as arbitrator, setting laws, rules and regulations, and with the device (means) forced these installation performs. Business structures are methods of sale, provide support distribution business ideas, initiative and management experience, conduct research and design work, organize activities for the development and implementation of new processes and new products meet the material needs of society and perform functions on Employment people. As for the third sector, its economic task limited to, to combine the interests of all stakeholders innovation development by achieving multilateral agreements that go beyond government installations and commercial contracts. Civil society provides the conditions and opportunities of civil representation to the state's economic interests.

The study shows that the trilateral relations are developing rapidly and is a factor that leads to the formation of an effective society.Achieving development goals, the successful modernization of economy and social sphere of building effective mechanisms involve interaction between society, business and government, aimed at coordinating the efforts of all parties to ensure consideration of the interests of different social groups and businesses in the formulation and conduct social and economic policy.

Keywords: development of tripartism, the establishment of tripartite relations, mutual interaction sector synergies efficient cooperation, economic development, effective pertnerstvo, achieving goals, effective society, cross-sector partnership. 


Bercha О.


Paper investigates the state of knowledge transfer on the territory of Transcarpathian region. Executed in the framework of Tempus “Innolab” project, certain results of the survey on the practice of knowledge exchange of senior executives of UzhNU (University) and senior management of Transcarpathian enterprises, are presented. It was discovered that the University plays major role in the regional innovation development. Enterprises’ expectations from University are remaining high and activation of knowledge exchange practice requires a number of measures of both economic and non-economic nature.

Keywords: knowledge exchange, innovation development, university, enterprise, region.

Vasilchak S., Zhidyak O., Dubina M.


This article deals with the study of the modern state and tendencies of investment activity development in Lviv region during 2010-2015. An article contains information that characterizes the development of investment processes in region economy during the study period, namely: the dynamics of capital investment attracting for the country and the region is explained and analyzed, the structure of capital investments of Lviv region by types of economic activity and sources of funding in 2015 is showed. Highlighted the basic directions of investment improvement, attraction of investment resources for the activization of the investment process.

Keywords. Investments, investment activity, investment resources, investment climate, investment policy, competitiveness, governance.

Havrylko P., Kolodiychuk A.


The main types of logistics in rural agricultural tourism, which are differentiated by the phases of the supply chain into types: logistics of resource base and logistics of enterprise in the sphere of rural agricultural tourism are considered. The main factors that negatively affect on implementation of logistics in the tourism sector of economy of Ukraine are determined and the main stages of the justification of mechanisms of logistic management for business entity in the sphere of agriculture agricultural tourism are defined.

Solving the problems of rural areas lies in the plane of expansion off-agricultural activities directions, including the important role of tourism entrepreneurship in agriculture. Rural agricultural tourism is one of a means of overcoming many rural problems. Tourism development in agriculture stimulating as a forms of family economic activities such as small business; solve a number of pressing social problems including mass unemployment, working abroad, preserving of ethnic and cultural identity of the historical regions of our country and others.

The purpose of the paper is to identify the main types of logistics in the management of subjects of tourism business in the field of rural agricultural tourism.

Logistics of business entity in the sphere of rural agricultural tourism is defined as a specific activity in rural agricultural tourism, the essence of which are the planning, management and monitoring of processes undertaken in the process of development of the tourism product, its formulation and proof of a finished product to the customer in accordance with his inter-ests and requirements.

To implementation of logistics in the tourism sector of Ukraine’s economy counteracts to the negative influence of several factors, the main ones are: 1) low in the whole for country negotiated discipline and lack of clear legal definitions of such basic concepts, as for example travel services, quality of service in tourism etc.; 2) closeness of Ukrainian business for foreign investment, entrepreneurs etc.; 3) powerful pressure of external economic factors on the stability of the hryvnia, price stabilization and so on.

Overcoming the problems of misalignment of business processes according to changes in environmental conditions is possible in conditions of the use of scientifically based approaches to the management of business entities.

Conceptual positions of logistics entities development in the sector of rural agricultural tourism, involving the need to establish an efficient logistics system taking into account the peculiarities of all sectors of logistics for entities of rural agricultural tourism, namely tourism products manufacturing, logistics, information infrastructure, transportation, excursions and related services, storage systems, marketing of tourist product. This logistics system will implement the integrated management of flow processes, which is one of the most important areas to ensure a high competitive status of business entities in the tourism industry.

Keywords: travel business, logistics, rural agricultural tourism, information infrastructure, logistic system, tourism product.

Hazuda L., Erfan V., Polyovska V.


The article summarizes the scientific and methodological approaches to the study of areas of mountainous terrain. There have been emphasized the mainstreaming of promising growth of the areas under study, which is conditioned by the increased attention of the international community to support and comprehensive assistance towards achieving efficiency of livelihood of the population of these territories. The necessity of forming of innovative approaches to ensure a comfortable environment and life of the inhabitants of the mountain region has been underlined. Legislative provision, compliance with which should play an important role in shaping the balanced development of all components of mountain economic system has been considered. The essential features of mountain areas and their properties, particularly in the light of the bearing capacity and potential capacity, due to the ability of a territory to ensure reproduction of all local components (resources) without prejudice viability have been proved. It has been indicated that the study areas have the versatility of natural conditions and the availability of potential resources and have diverse nature concerning their management in the life of mountain dwellers. Scientific approaches to disclosing the concepts of depressed areas and their problematic character have been considered. It has been specifically noted that depressive should be considered those areas where there was a narrowed unwanted reproduction of economic, social and environmental fields for a long time been or those which for a long time needed continued donor support. The necessity of monitoring studies of natural, demograph-ic, social, economic, environmental and other characteristics and properties of the area, their interrelation and interdependence has been outlined; this monitoring would help to identify potential opportunities for the formation of living environment that can meet the needs of people living in these areas. It is important to keep the limits of recovery and restoration of degraded areas to prevent degradation processes of human life. More urgent become preventive measures that would help to warn negative consequences of human impact on the environment.

Keywords: methodological approaches, areas of mountainous terrain, site properties, forming a comfortable living environment, expanded reproduction, degraded areas.

Hazuda M., Shestak M.


This article summarizes some of the scientific and theoretical approaches to the interpretation of the essence of the concept of business. It has been noted that the formation of innovative approaches to understanding the nature of business in the market economy based on a synthesis of evolutionary theories with their multifaceted interpretation of the studied con-cepts. Innovational approaches with rationale of their controversial issues have been considered; transformational changes in the economic system cause permanent process of searching for new opportunities and ways of production, involvement of technological innovations that will improve the level of organization of economic activity, achieving results and prospects of functioning of business entities. Characterized Legislative support entrepreneurship as a type of business carried out by business entities (entrepreneurs) aiming to achieve economic and social benefits and receiving income from self-initiative and their own risk.

Generalization of theoretical approaches revealed that entrepreneurship is considered a special method of economic activities, where a significant role has been played by business environment, businessmen’s personality, style and type of his or her thinking and behavior, evolutionary and socio-economic aspects. The study examined business models, including clas-sical, innovation, venture capital, which are generally characterized by a specific style of doing business, innovation, focusing and intensity of modernization.

The important role of forming business environment and perspective development of the sphere of business has been outlined. Special attention has been paid to the analysis of small business development at the regional level, which creates a competitive environment in the market, contributes to employment, satisfying the consumer needs. Meanwhile the benefits of small business have been outlined, which are de-termined by the ability to quickly adapt to changing market conditions, ensuring effectiveness of implementation of production diversification on innovation basis with singling out the types of goods and services that will be in demand and competitive in the consumer market.

Keywords: entrepreneurship, research and theoretical approaches, the formation of innovative approaches, models of business, the regional dimension, small business, businesses.

Halachenko О., Zamrii O.


The article outlines the major trends in health-resort facilities Ukraine systematized main negative aspects of their operations and outlines key areas necessary changes. The theoretical bases for determining the nature, concepts and sanatorium-resort area, in terms of resource capacity and specialization of their classification. The complex marketing strategies of health-resort facility that is built taking into account the principles of structuring and hierarchy.

Keywords: strategy, health-kurotnyy institution holiday region hierarchy.

Morokhovych V.


Tourism, as an important branch of the development of Ukrainian regions, facilitates the improvement of the quality of life, the development of small and medium enterprises in the sphere of tourism, solving environmental problems, significant contribution of funds in local budgets. Economic reforming and a significant level of competition in the tourism sector have necessitated the development of economic and mathematical models that take into account the fea-tures of tourist market. The research paper analyzes the dynamics of tourism flows of the Transcarpathian region. The main factors affecting the development of the tourism industry have been identified. Using a correlation and regression analysis, the assessment of the impact of economic indicators (incomes of people, average monthly salary and the level of unemployment) on the value of outbound tourist flow in the region has been conducted. The most significant factors have been selected and a number of econometric models that describe the data dependence have been suggested. Linear equations of the regression have been calculated with the help of the statistical package MS Excel. Results of the study indicate that the number of tourists traveling abroad increases with increasing incomes of people and average monthly salary. Rising level of unemployment leads to a decrease the amount of outbound tourist flow. The approach, which is suggested in this research paper, is an attribute of tourism management system and through its active use in the statistical analysis of the tourist market effective management decisions can be made.

Keywords: region, tourist flows, impact factors, correlation and regression analysis, the coefficient of determination.

Palyha Y., Bazyliuk V.


The article describes the institutional and economic characteristics of publishing and printing activity of Ukraine and its regions. The study revealed that the current phase of the development of economics is characterized by a large number of works dedicated to solving issues of the development of complex socio-economic systems. There has been outlined the important role of justification of institutional theory as an essential part of the development of publishing and printing activity, as it has at its disposal a powerful methodological tools to conduct further research in transformational society, helps, through the use of a multidisciplinary approach, to consider the impact on society of different socio-economic, political, ideological and other factors. Generalization of theoretical approaches with regard to measuring innovation has made it possible, in the light of prevailing historical traditions and institutions, to distinguish exogenous and endogenous factors influencing the development of the economic system, the formation of environmental functioning entities of enterprise and economic activities, especially within the region. There has been noted the need to pay special attention to issues of property rights as a set of legal rules governing the relations of ownership, use and disposal of the property by the owner at his discretion and in his favor. The main trends in institutional theory have been outlined, mainly traditional institutionalism, neoinstytutsionalizm and new institutional economics. The study presents the stages of formation and functioning of publishing and printing activity, and the factors that influenced the providing prospects of the growth of the studied area. It has been noted that for the period of establishment of publishing and printing activity in Ukraine the number of private enterprises that through the involvement of new technologies, raising funds managed to increase sales volumes, extend range, increase competitiveness and profits in general. In order to systematize the institutional changes that took place in publishing and printing activity there has been conducted a comparative characteristics of the features in a planned and market economy.

Keywords: institutional and economic features of the development, publishing and printing activity, historical traditions and institutions, private enterprises.

Pidtserkovnyi. B.


In recent years Ukraine has been actively working towards decentralization of power, aimed at enhancing the role of local self-government in the management of socio-economic development of those or other administrative and territorial units. In connection with the implementation of fiscal decentralization local self-governments received at their disposal additional financial resources. New trends in financial and economic development of regions, that need further research and analysis, emerged. Thus, the purpose of the article is to highlight the key features of development of regions of Ukraine in the process of fiscal decentralization. The tasks of the research are as follows: determine the date of commencement of real fiscal decentralization in Ukraine; identify and analyze the characteristics of development of the regions of Ukraine in the process of fiscal decentralization.

It appears that the fiscal decentralization in Ukraine commenced from January 1, 2015 due to significant amendments to tax and budget legislation. The following characteristics of financial and economic development of regions of Ukraine in terms of financial decentralization were determined: 1. Unified territorial communities received additional financial resources for performance of their powers and responsibilities. 2. Major cities cannot effectively use financial resources obtained as a result of the fiscal decentralization. 3. Demonstration by small and medium-sized cities the highest growth rates of revenues of local budgets (excluding intergovernmental transfers). 4. Active involvement of funding from international organizations by local self-governments. 5. Strengthening the role of territorial communities in public administration compared with regions.

Keywords: fiscal decentralization, region, local self-governments

Silichyeva N.


The article deals with aspects of cross-border cooperation of Ukraine in terms of European cooperation in the direction of development of foreign economic relations. The means of improvement of their efficiency in order to deepen economic ties and cross-border cooperation with border regions of neighboring countries have been grounded. Special attention has been paid in the study to the impact of globalization on European integration processes. The article aims to outline the main objectives and nature of cross-border cooperation in modern Ukraine.

Keywords: cross-border cooperation, regional development, European integration, European regions.

Yarema I.


It is offered scientific approaches and guidelines assess to environmental performance of sustainable forest management of forest ecosystems in the Carpathian region on two levels: at the level of forest management activities (micro level) and the level of environmental assessment of the environment (macro level). Based on the analysis and synthesis of theoretical and applied aspects of sustainable forest management issues, it is systematized the ecologic and economic priorities for forest management and it is optimized organizational and economic mechanisms of realization of the regional ecology-oriented forest policy that is schematically disclosed in the form of blocks: effective management of forestry in the region (the use of modern information technology to monitor, to secure, to protect and to restore forests, enhancing forester accountability, forestry introduction of public oversight, etc.); optimization of usage and reproduction of forests (improvement of existing forestry and environmental standards; intensification areas of alternative forest management, support for public-private partnership); regional timber market (stimulating ecology production); forestry - competitive component of the regional economy (modernization of forestry enterprises, switching to energy saving and waste technologies); protection of forests (modernization the system of prevention, detection and extinguishing forest fires, modernization of technical equipment fire organizations, measures to prevent illegal logging and poaching); productivity and species composition of forests (development of a modern system of regional standards of forest reproduction, work on the strategy of protective afforestation in the Carpathian region); strengthening of ecological potential of forests; optimization of scientific, technical, technological and human resources component of forest management (creation of innovative technology parks, industrial and scientific and educational clusters); involvement of local communities in regional forest management shaping policy (participation of local communities in decision-making, protection and restoration of forests; cultivation, environmentally responsible attitudes to the forest).Implementation of the proposed set of measures will contribute to more effective management of forests, enhancement of conservation, protection and restoration of forests in accordance with innovative, social, environmental and economic requirements modern world.

Keywords: sustainable forest management, environmental efficiency, restoration of forests, protection of forests, ecological, scientific and technical, technological and human resources of forests, forest policy.


Bohinska L., Yurchenko O.


The article considers issues and raises problems of ensuring environmental safety of road enterprises. Economic essence of the category “organizational and economic mechanism” was disclosed, its components were distinguished and their characteristic was given. Industry practices for achievement of environmental safety in the road industry.

Road industry is not only an essential component of construction sector but also one of the elements of transport structure of the country. The current situation in the real sector of economy of Ukraine stipulates necessity to form methodological basics and develop practical recommendations for forming effective organizational environmental and economic mechanism for regulating road industry activities by observing environmental safety. Unfavourable ecological and economic situation in Ukraine; inefficiency of the carried out ecological and economic policy; Ukrainian integration to the European Economic Space; necessity to meet the international requirements in the sphere of environmental safety; determination of ecological and economic imperatives of the Concept on sustainable development of our state; non-compliance of ecological and economic interests of road industry components; necessity of ecological and economic management paradigm for road enterprise revealed necessity to develop basics of achieving environmental safety of road industry.

A motor road is crucial component of the road industry. Highway construction is referred to the objects of increased environmental hazard by the State Construction Standards of Ukraine DBN А.2.2-1-95. Motor road interacts with environment to a greater degree than other building structures. In the environmental aspect it may be considered not only as an engineering construction but also as an enterprise stretched in one line performing transport work, producing goods in form of transportations and interacting with environment.

Consequently, objective assessment of road enterprise production capabilities is of great significance for making decisions, first of all, at the regional level. Forming organizational and economic support mechanism of road industry environmental safety includes study of its each component.

Study of this mechanism becomes a management tool of road industry efficiency, encourages a leap forward in its renewal, development of investment policy.

Keywords: organizational and economic mechanism, road industry, road enterprises, environmental safety.

Vasylykha N., Indus K., Hotko N.


The article deals with the essence of the market of tourism services and the role of tourism in the economic system of the region. The approaches to systematization of the factors of efficient functioning of the market of tourism services have been grounded. Special attention has been paid to the indicators of efficiency of the market of tourism services.

Keywords: tourism, tourism industry, market of tourism services, resources.

Havrilko P., Timko M.


The Article focuses on the need for accelerated development of the tourism industry in the Upper Tisza region of the Transcarpathian region, which has a significant tourist and recreational potential and convenient geographical position. A small excursion to the prehistory of the development of industries emphasizes that some tourist objects have been recognized by UNESCO. The scientific research of the region of Upper Tisza needs to be extended in the future in international cooperation, and the results should thoroughly confirm the "Europeanism" of its development in line with the trend of world history. It is necessary to clarify the tourist attractions from the layers of historical myths and ideologies, unfortunately, not only in numerous regional ethnography publications with the claim to historicity, but also some new teaching aids for university students.

Keywords: demythologization, Cluster, Upper Tisza, castles, sacral buildings, tourist attraction, tourist and recreational potential.

Domysche-Medianik A., Klyap M.


The article deals with relevance and necessity of studying innovative processes in tourism industry as an important indicator of tourism development in the modern market conditions. Formulated and substantiated directions of innovative technologies introduction in the hospitality industry of Ukraine. Conducted research and substantiated principles of innovations in tourism and the processes in use of advanced services: Sleepbox, multimedia digital technologies Digital Signage, new technologies "Teleport" from the hotel network "Marriott". Suggested a few ways to improve the service economy.

Keywords: innovations, innovative processes, tourism industry, hotel and restaurant business, information technology, geo-targeting, eco-concept.

Zbarsky V., Zbarska A., Shpak O.


Features of the pig production organization in agricultural enterprises have been developed and opportunities for their improvement have been identified. The investigation used a set of methods and techniques, including analogy and comparison, induction and deduction to clarify the concept of "efficiency of production". The method of theoretical generalization and monographic method have been used for advanced research of the features of pig production development, determining reserves for improvement of the industry on the example of individual companies. The state of economic development of pig industry in the region has been developed and the ways of improving its economic efficiency have been defined. The development of pig farms in Ukraine in general and in Zaporizhzhya region, in particular, is characterized by instability and the loss of by the alternate drop between the loss and the low profitability, which is due to a group of technical and economic factors.

Keywords: pig breeding, market, agricultural enterprise, consumption, government regulation, economic efficiency, and investments.

Zbarsky V., Ostapchuk A.


The theory and practice of small business in Ukraine has been studied. In particular, intrinsic characteristics of small forms of management in the agricultural sector, the place in the market economy have been generalizaed and the criteria of typing subjects of agrarian economic structure have been established. The experience of small agribusinesses in the US agriculture have been suggested. The industrial and financial status, trends and prospects of economic viability of small agribusiness management forms, conditions of post-reform, current and future display of farms in agricultural production has been determined. What concerns topicality the role and place of small business as an effective form of management in the countryside have been investigated. The enhancement of the impact of market instruments and government on the yield and efficiency of small businesses, ensuring the sustainable food security has been grounded.

Keywords: small forms of entrepreneurship, small agro-business, business, development, efficiency, peasant farms, criteria of small agricultural business.

Kalachova I.Tyutyuk E.


In article it is justified that framing of an optimum policy of control of competitiveness in the market of tourist services requires a research and systematization of the categorical device connected to competitiveness taking into account features of formation of the market of tourist services, composition of participants and factors of the competition. Different approaches of the modern scientists concerning the matter are provided. On the basis of the studied material components of the analysis of competitiveness in the market of tourist services, namely tourist service, a tourist product, a tourist cluster, a tourist destination are offered.

In the context of competitiveness in the market of tourist services it is necessary to separate competitiveness of tourist services which are components of a tourist product, competitiveness of a tourist product as set of tourist services, competitiveness of the enterprises which are taking part in creation of a tourist product, competitiveness of branch (type of activity). It is possible to continue this row of subjects, having added it: a tourist cluster from the point of view of interdependent activities of the enterprises and organizations which are engaged in development, production, advance and sale of a competitive tourist product, and also the activities adjacent to the industry of tourism and recreational services (now for domestic tourism the task of formation of clusters for the purpose of increase in competitiveness of the territories became the most urgent); the tourist region (destination) from the point of view of development of activities of the enterprises of tourism in it integrated in group.

In the course of the research came to a conclusion that the overall level of competitiveness is influenced by tourist product as a complex of tourist services and its competitiveness it is necessary to consider in the context of increase in competitiveness of a tourist cluster as complex of vendors of tourist services and tourist destination from the point of view of maintenance and gain of the line item in the market through sharing of resources.

Keywords: competitiveness, tourism services market, tourist service, tourist product, tourist cluster, tourist destination.

Obertan D.


Instability of the environment and inadequate legal framework largely inhibit the formation of effective organizational and economic mechanism, which would promote the competitiveness of domestic enterprises. Of particular importance in contemporary conditions is an organizational and economic aspect of management to ensure the direction of the enterprise to meet social and personal needs. These questions are quite relevant, especially in permanent complications economic environment and the background of globalization of world markets. This defines the objective need to improve existing and create new scientific and methodological approaches form the organizational and economic mechanism for the effective management and to identify tools and indicators to measure their impact and ensure good governance. Features of functioning of enterprises in Ukraine put up new requirements for the formation of organizational and economic mechanism of management, operational efficiency which should be provided as influenced by the improvement of production, labour and management, and capacity of its adaptation to modern conditions of management. The formation of effective organizational and economic mechanism of strategic management is not only one of the conditions to overcome the crisis in the real economy, but also a necessary precondition for Ukraine's entry into the global economy. Organizational-economic mechanism should facilitate the maximum use of human capital and ensure economic efficiency of enterprises. The situation in the real economy of Ukraine, necessitates the formation methodological framework for the formation of effective organizational and economic mechanism of strategic management. Thus, in article considers the principles of formation of organizational and economic mechanism of strategic management, namely theoretical aspects.

Keywords: organizational and economic mechanism, functioning, enterprise, efficiency.

Palyha I.


The article is devoted to topical problems of corporate governance corporations of HSV. The current state and the origins of corporate governance and its impact on the activities of the corporate sector has been analysed. The study of higher level of management structure in printing (top management) revealed important mechanisms of behavior management, monitoring the activities of management of the Supervisory Board, the need for internal audit. The interaction between the bodies of corporate management and transition to global management for competitive advantages in printing structures has been grounded. Based on the resolution of legal, economic, social and institutional problems.

Keywords: corporate governance, publishing houses, printing companies, HSV corporations, company, corporate sector, stock ownership, internal audit.

Sharkovska S.


In the article the subject of regulation of enterprises in the market of sunflower seeds, which should be through the market mechanism of regulation, state regulation and economic mechanism of enterprises. Economic mechanism while the company is under the influence and government regulation and market. It is this influence and determine how, for what purpose the company will be planning, work incentives, core activities, which will be provided sales, production and maintenance, general economic conditions of the enterprise. Also, the level of state regulation and market impact depends on production costs and therefore the price of products, and as a result, the financial results of the company. Mechanism of regulation of enterprises in the market of sunflower should be based on principles that balance urivnovazhat public and purely market regulation and ensure the interests of all participants in this interaction: the state, businesses and citizens. The factors influence the mechanism of regulation of the market of sunflower seeds, which are divided into two groups: indirect factors and factors of direct influence. Factors direct impact on domestic fall depending on market functioning and sunflower processing products within the country and outside, determined global trend of the market. The basic principles governing the activities of enterprises in the market of sunflower based on the principles of agricultural market regulation and take into account the specific features of the industry, including advisable following: environmental safety of production; management of land resources; certification and safety oilseeds and their products in accordance with international standards; deep processing of raw materials for exports of oil; State incentives for the development of manufacturing industry value added in Ukraine, as this will help achieve much greater economic and social effects; product diversification in the markets of oilseeds and their processing involves stimulating the production and sale of far more raw materials and finished products for the food, feed and energy areas, expanding the capacity of the domestic market of oilseeds by biofuels in terms of political and energy crisis; innovation in the production of oilseeds and their products means that innovation in the production of raw materials and finished products is an important prerequisite for the efficient growth of the industry; moderate protektsionalizm production of oilseeds as an important export-oriented industry and byudzhetonapovnyuyuchoyi provides state support for production and export of oilseeds abroad.

Keywords: government regulation, mechanism, enterprise principles, development, market factors.


Bielousova S.


The relevance of the researched topic is determined by the fact that in the modern conditions e-commerce is one of the industries developing the most dynamically. The Internet network allows entering into agreements, forming orders, handling all types of financial transactions and performing a number of other operations. Significant changes in the organization of the implementation of e-commerce activities require formation of new approaches to the system of their financial provision. The financial system of e-commerce enterprises’ has so far been a little studied subject of scientific discussions, which needs to be improved.

The purpose of the article is to substantiate the mechanism of formation of financial provision of e-commerce enterprises.

In the article approaches to the definition of essence of the notion e-commerce are considered and the concept is clarified, which allowed to supplement definitions available in the respective literature, taking into account influence of commodity logistics and marketing. A structural and logical scheme of the mechanism of financial provision of e-commerce enterprises was formed based on which the main stages of its functioning were analyzed. When considering the certain stages the system of management and movement of financial flows is characterized, the assessment of financial potential based on indicators that characterize more and are comparable to the movement of money and commodity flows.

The conceptual approach to the formation of financial provision of e-commerce enterprises is formulated, which envisages interconnection of provision of monetary resources, executed based on the effective logistics of finance, management of receipt and transfer of money, receipt of electronic money, types of money.

For e-commerce enterprises on the stage of formation of cash flows as priorities are determined internal financial instruments, in particular, optimization of the capital structure, minimization of the level of financial risks, usage of modern analysis methods, forecasting and budgeting. The interrelation of such economic and legal elements is considered: the legal framework, formation, filling and usage of financial resources, continuity of the functioning of each element.

Keywords: e-commerce, financial provision, financial instruments, financial flows, mechanism, enterprise.

Voloshchuk N.


The article deals with the essential approaches to the formation of complex analysis and diagnosis of financial condition of an enterprise. Complex evaluation of the financial condition of the enterprise, which involves determining the economic potential of the subject, makes it possible to ensure the identification of its place in the competitive market conditions and is an important element in the management and economic decision-making. It has been revealed that for the aim of complex assessment, its main objectives are the following: study of the financial situation of the enterprise, identification of the problems of its functioning, formation of corrective approaches on improving the situation, ensuring financial stability and solvency. This conditioned the need to apply specific methods of investigation and consideration of the principles of financial and economic performance and their comlex use, involvement of scientific and methodological tools to identify threats and opportunities for its effective functioning. It has been noted that the diagnosis of the financial and economic condition of the enterprise is aimed to provide a systematic identification, assessment and prediction of problems targeting to achieve its strategic and tactical objectives. Taking into account principles, methods, features and types of diagnosis (theoretical foundations) can accurately diagnose and identify the causes of any negative or positive shifts in terms of trends and changes in the functioning of the enterprise. It has been defined that the reliability of the process of diagnosis and analysis of financial and economic condition of the enterprise contributes to its effective functioning and perspective in the current economic conditions. Worth mentioning is that sustainable financial and economic condition of the enterprise creates security of its operations from the negative effects of the environment, and ability to quickly adapt to current economic conditions. Achievement of that stable functioning will be promoted by systematic monitoring and diagnostics of financial and economic condition of the enterprise.

Keywords: complex analysis, financial condition of the enterprise, economic activity of the enterprise, functioning of the enterprise, diagnosis, systematic monitoring, economic decision-making.

Hushtan T.


Ukraine's transition to a market economy, improving of its functioning, forming of necessary infrastructure can not be achieved without the use and further development of credit relations. Credit stimulates the development of productive forces, accelerating the formation of sources of capital to expand reproduction based on achievement of scientific and technological progress. Regulating access of borrowers on loan capitals market, providing certain financial guarantees and privileges, the state directs banks on preferential crediting of businesses and industries whose activities meet the objectives of the implementation of national programs for socio-economic development. Credit support plays an important role in the development of domestic farms, small businesses, in the introduction of other types of business in domestic and foreign economic space. Modern development of bank lending in agricultural production is characterized action of mechanism of directed lending continued functioning of which indicates on its temporary effectiveness and failure, especially in terms of European integration processes in Ukraine.

The purpose of the paper is to justify the proposals for the development of credit infrastructure that will serve agricultural enterprises.

A necessary prerequisite for successful functioning of the agricultural enterprises is continuous improvement of monetary relations. In terms of Ukraine is expedient to take action and introduce market mechanisms that would allow lenders and agricultural producers to cooperate effectively. Implementation of crediting of agriculture requires a differentiated approach to the sector and withdrawal from universalization of credit file.

Improving of credit support in agricultural sector should be based on the classic bank lending with the simultaneous development of agriculture and financial groups that are considered as an alternative mechanism for lending organization of agricultural enterprises, credit cooperatives and credit guarantee.

Credit cooperation must be three-level: Level 1 – credit unions / credit cooperatives; Level 2 – local (regional) cooperative banks and Level 3 – National Cooperative Bank. Moreover, it is necessary to amend the existing legislation, in particular including credit cooperatives to other forms of cooperatives in Ukraine and give them the status of non-profit entity. Simultaneously, to soften the requirements for cooperative banks from the NBU and make them real.

Guarantee crediting is promising for use in domestic agricultural production. Its implementation should be based on newly created in Ukraine Agrarian Fund by providing the latest relevant functions and financial resources.

Keywords: credit infrastructure, financial resources, financial and industrial groups, investments, agricultural enterprises, credit unions, credit cooperatives, cooperative banks, guarantee crediting.

Pidlypnyj J.


The article deals with the causes of bankruptcy in the current conditions of the economy of Ukraine and shows the methods of predicting the probability of bankruptcy in wholesale and retail trade; there have been offered the directions of improvement of the financial condition of commercial organizations until they are announced bankrupted by the judicial authorities.

Keywords: solvency, financial instability, inflation, crisis, bankruptcy, market economy, the risk ratio

Susidenko V., Pidlypna R., Yuhas E.


The article deals with theoretical approaches to the definition of "financial security company" and offered his own vision of the content in this category. Reveals the foundations of the essential characteristics of financial security company as a subsystem of economic security.

Defined and the basic elements of financial security. The concept of the system of financial security company regarded as independent direction of management. Study basic methods of evaluation to ensure financial security, identifying key factors that affect them. Sformovanno overall concept ensuring financial security is a complex system of views on the key interests of commercial enterprises in the financial sector, principles and means of their realization and protection against internal and external threats

Keywords: financial security company, factors that influence the activity of commercial enterprise, analysis of financial security factors


Bodnar O.V.


The article investigates the development of theoretical and methodological approaches to the development of added value in the works of different economic schools. The author considers this issue in the researcher’s work of the labor theory of value, including Marxist political economy, the theory of marginal utility and Physiocrats. There is particularly marked socio-energy approach to the categories of value and values proposed SA Podolynsky. The article presents an interpretation of value added in the works of contemporary scientists and economists analyzed the methodology of its construction in accordance with international and national regulations. The author proves differences between the categories of "added value" and "surplus value." The features categorical apparatus acces to agriculture, or any industry, whose production is closely linked with nature are defined. The author offeres the concept of "incremental product" that is created through biological processes combined with labor rights.

There are highlighted the problems of creating added value in the food chain, the features of its formation for a particular product, researched resource approach determining competitive advantage using analyzes of added value.

The author researched the basics of formation of added value in the concept of company management, including indicators Market Value Added (MVA), Economic Value Added (EVA), a partial measure of economic value added EEVA (equity EVA) and the rate of net present value NPV (net present value). There are established its using for improving analysis of the company and managing the available capital. The author proves that this approaches in the fundamental business analysis of agricultural enterprises are not widespread. There are proposed to carry out further research on the development of practical provisions to use it.

Keywords: added value, surplus value management, value chain, gross domestic product, income.

Rybakova L.


The article deals with the accounting policy as instrument for the implementation of techniques of the method of accounting; the necessity of new approaches to its development in order to improve the accounting analyticity and the need to take into account factors that affect the performance of the company has been grounded. The stages of the development and technology of the development of the accounting policy have been considered and the problem of further improvement of accounting policy has been defined.

Keywords: accounting policy, efficiency, stages of the development, elements of accounting, technology of the development, control.

Symochko M.


The article describes the conception of the formation of audit of personnel in the trade organization, mainly the backgrounds, goals, objectives, principles, legal and ethical framework, standards, research approaches, features and capabilities of the formation and implementation.

Keywords: audit, personnel, personnel audit, auditing activity, control, financial audit, management audit, management, efficiency.

Chumak O., Ponomarenko N.


The relevance of the researched topic is determined by the fact that in the modern conditions restaurant business is one of the industries developing the most dynamically in different formats in Ukraine. Despite the numerous researches aimed on improving of the accounting of expenses at restaurant business enterprises conducted by scientists for many years, nowadays there is still in use a method which takes into account the peculiarities of the trade approach and distorts the accounting data on expenses and cost price of own production. Under the condition of the significant expansion of formats of restaurants’ functioning, objects of expenses’ accounting and cost price formation have increased (products, services, dishes, banquets, catering, etc.). The conditions described above stipulate the necessity to improve elements of accounting policy for restaurants’ expenses.

The purpose of the article is to substantiate the methodical aspects of formation of accounting policy of expenses at restaurant business enterprises.

Taking into account particularities of restaurant business enterprises, peculiarities of the legal regulation of accounting processes at explored enterprises, the article considers approaches to develop accounting policy based on organizational, technological and methodological aspects. Meanwhile, the elements of the main and additional functionalities of the accounting policy were highlighted. Attention is focused on the shortcomings of the existing accounting system regarding expenses at restaurant business enterprises. The recommended elements of the accounting policy were identified and characterized allowing taking into account the types of products and methods of its sell (national component of cuisine, luncheons, catering, organization of events, etc.). Thereby, there was recommended the working chart of accounts allowing taking into account costs of various analytical directions of expenses: products, goods, services, logistics and management. Classification features of expenses’ grouping that are complementary to existing ones in literature and are the basis to open new analytical sub-accounts to create the broader management information base were singled out.

Keywords: restaurant business, accounting policy, expenses, classification, enterprise, analytical cost accounting.

Yuhimenko-Nazaruk I.


The need for complex research in the field of creative accounting has been grounded. A conceptual model of creative accounting as an element of accounting science has been developed. It includes the following elements: the role in the system of accounting knowledge; level of application; subject; object; subjects of implementation; types, methods; strategic objectives for implementation; definition. The boundaries of the use of the concept of "creative accounting" (within the current accounting legislation; with the complete absence of regulatory regulation) have been defined. It is suggested to consider creative accounting as a direction of the science of accounting, involving the use of creative approaches in the process of accounting and reporting (financial and additional forms) on financial condition and results of the company's activities. On the basis of the development of the justification for the influence of creative accounting on the reliability of accounting information and the allocation of areas for the implementation of creative accounting in relation to accounting legislation, the reasons for the existence of differences in the views of scientists to understand the essence of creative accounting have been defined. On the basis of a study of the existing practice of using creative accounting in the activities of enterprises the necessity of distinguishing two basic types of creative accounting has been grounded. Accounting engineering is a set of management actions aimed at ensuring the compliance of the enterprise's economic activities with its strategic goals and management requirements. The relationship between accounting engineering and the accounting policy of the enterprise on the basis of justification of the methodology for its implementation has been determined. Two main groups of methods for the implementation of creative accounting (substantive and formal) have been allocated.

Keywords: creative accounting, accounting policy, accounting judgment.