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FFoouunnddeerrss ooff tthhee jjoouurrnnaall::
BBiillaa TTsseerrkkvvaa NNaattiioonnaall AAggrraarriiaann
UUnniivveerrssiittyy
PPrriivvaattee IInnssttiittuuttiioonn ooff HHiigghheerr
EEdduuccaattiioonn ““UUnniivveerrssiittyy ooff
EEccoonnoommiiccss aanndd EEnnttrreepprreenneeuurrsshhiipp””
PPrriivvaattee eenntteerrpprriissee ““IInnssttiittuuttee ooff
EEccoonnoommiiccss,, TTeecchhnnoollooggiieess aanndd
EEnnttrreepprreenneeuurrsshhiipp””
Chief editor: DDaannyylleennkkoo AA..SS..,,
dr.econ.sc, prof., acad. of NAАS
Deputy chief editor: SStteellmmaasshhcchhuukk AA..MM..
dr.econ.sc., prof.
KKaappiittaanneettss SS..VV..,, cand.p.sc., assoc. prof.
Editorial Council Varchenko O.M., dr.econ.sc., prof.
Kapitanets Yu.O., cand.econ.sc., assoc.
prof.
Malik M.Y., dr.econ.sc., prof., acad. of
NAАS
Editorial Board:: BBaallaanniiuukk II..FF..,, dr.econ.sc., prof.
BBoorrsshhcchhoovveettsskkaa VV..DD..,, cand.p.sc.
HHuubbeennkkoo VV..II..,, dr.econ.sc., prof.
IIvvaasshhcchhuukk NN..LL..,, dr.econ.sc., prof.
KKuuzzmmiinn OO..YYee..,, dr.econ.sc., prof.
PPaasskkaa II..MM..,, dr. econ.sc.
PPuuttsseenntteeiilloo PP..RR..,, dr.econ.sc., assoc. prof.
SSaattyyrr LL..MM..,, dr.econ.sc.
SSvvyynnoouuss II..VV..,, dr.econ.sc.
SSeemmiivv LL..KK..,, dr.econ.sc., prof.
SSookkoollsskkaa MM..OO..
SShheevvcchhuukk LL..TT..,, dr.econ.sc., prof.
SShhuusstt OO..AA..,, dr.econ.sc.
Foreign scientists: VVaassiilliiyy SSiimmcchheerraa, dr.econ.sc., prof. (Russia)
MMiirroossllaavv SSvvaattoosshh,, dr.econ.sc., prof.
(Czechia)
SSttaanniissllaavv SShhyyddlloo,, dr.econ.sc., prof. ((Poland))
TTeettiiaannaa VVaarrkkhhoolloovvaa,, dr.econ.sc., prof.
(Slovakia)
JJoozzeeff OOlleennsskkii,, dr.econ.sc., prof. ((Poland))
Scientific editors::
DDzzhheerreelleeiikkoo SS..DD..,, cand.econ.sc., assoc. prof.
Kemeniash I.H.,, cand.econ.sc.
NNiiaannkkoo VV..MM..,, cand.econ.sc.
SSaavvaa AA..PP..,, cand.econ.sc., senior research
fellow
KKhhoommaa DD..MM..,, cand.econ.sc.,, assoc. prof.
Editor: FFeeddoorryysshhyynnaa LL..MM..,,
cand.econ.sc, assoc. prof.
SUSTAINABLE DEVELOPMENT OF ECONOMY
International scientific and production journal
Contents
І. Economy and management of a national economy Gusyeva О.U. CONCEPTUAL APPROACH TO DETERMINATION
THE IMPACT OF INFORMATION AND TELECOMMUNICATIN INDUSTRY ON THE ECONOMIC DEVELOPMENT OF СOUNTRIES… 3
Shynkar V.A., Mashkara-Choknadii V.V., Yatsko G.V. ECONOMIC TRANSFORMATIONS IN UKRAINIAN SOCIETY AS A FACTOR OF EUROPEAN INTEGRATION………………………………………………. 6
Kushnir N.О. MODERN STATE AND PROBLEMS OF MIGRATORY PROCESSES IN THE COUNTRIES OF EUROPEAN UNION………… 9
Sverdan M.M. SPECIFICITY OF UKRAINE TAX SYSTEM AND POSSIBILITIES OF ITS ADJUSTMENT…………………………………. 12
Shakhmatova T.А. WAYS OF PERFECTION OF SYSTEM OF SOCIAL SAFETY OF NATIONAL ECONOMY OF UKRAINE…………. 14
Herman L.T. THEORETICAL FOUNDATIONS FOR SOCIALIZATION OF GLOBAL ECONOMIC DEVELOPMENT…………. 17
ІІ. Economy and enterprises management
Sherstyuk R.P., Kinash I.A., Pogaydak O.B., Kuzmak О.I. MULTI-COMPONENT, FUNCTIONAL AND LOGISTICAL APPROACH TO THE FORMATION MODEL MANAGEMENT EFFICIENCIES IN INDUSTRIAL ENTERPRISE IN POST-CONFLICT SITUATIONS ….. 23
Sobko O.M. ORGANIZATIONAL CULTURE AS A FACTOR IN THE FORMATION OF SYNERGISTIC EFFECTS IN FUNDAMENTAL CHANGE FOR COST OF THE ENTERPRISE………………………….. 26
Malik L.M. METHODICAL APPROACHES FOR MANAGEMENT OF PRODUCTION ACTIVITY OF AGRICULTURAL ENTERPRISES……. 31
Lyshchenko O.H., Pivnenko V.V. OPTIMIZATION OF DEPRECIATION POLITICS OF ENTERPRISE ………………………… 34
Kvasnii L.Н., Shсherban O.Ya. RESEARCH FUNCTIONAL COMPONENT OF ECONOMIC SECURITY THE ENTERPRISES OF TOURISM SERVICES………………………………………………………… 36
Trach R.V. CHOISE OF THE OPTIMAL SOURCES OF FUNDING FIXED ASSETS REPLACEMENT IN THE CONSTRUCTION COMPANIES…………………………………………………………………. 38
ІІІ. Regional economics, the demography and social policies
Tsenkler N.I. ECONOMIC DEVELOPMENT OF CARPATHIAN REGION: FORWARD ESTIMATES AND INDICATORS OF INFLUENCE…………………………………………………………………. 42
Ivanova N.V. METHODOLOGY-ORGANIZATIONAL ASPECTS OF MODERNIZATION OF PRODUCTIONAL INFRASTRUCTURE OF REGIONAL SPACE…………………………………………………………. 45
Fedoryshyna L.M. UNEMPLOYMENT IN UKRAINE: ACTUAL PROBLEMS AND WAYS OF DECISION…………………………………. 49
Zhurakivskyi Ye.S. FEATURES AND ASSESSMENT OF ECONOMIC SECURITY OF AGRICULTURAL OF VINNYTSIA REGION………………………………………………………………………. 52
ІV. Environmental еconomics and ecology
Sydoruk B.O. PECULIARITY OF THE RESEARCH THE IMPACT OF BIOENERGY INDUSTRY TO ENSURE THE COMPETITIVENESS OF RURAL AREAS AND SELECTED AGRICULTURAL UNITS…… 57
V. Innovation and investment activities Seysebayeva N.G. NEED FOR NEW FORMS AND METHODS OF
INNOVATION IN THE INDUSTRY………………………………………… 60
Demchenko H.V. THEORETICAL FOUNDATION OF INNOVATION: THE ANALYSIS OF ESSENCE…………………………………………….. 63
2
The collection is recommended to the
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Tserkva National Agrarian University,
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Licence of government registration
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Approved
as a scientific professional editions of
Ukraine (Resolution of the Presidium of the
Higher Attestation Commission of Ukraine:
№ 1-05/8; issued 22.12.2010)
by the Order of Ministry of Education and
Science of Ukraine from 07.10.2015, No
1021 as scientific professional editions of
Ukraine (economic sciences)
ISSN 2308-1988 (Print)
ISSN 2308-2011 (Online)
Signed for printing
04.12.2015
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++,p24781498,3.htm)
Materials of the journal are freely
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Con. print pages 23,5
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All the rights reserved
Reprinting is permitted only with the
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©Bila Tserkva National Agrarian University
©PIHE “University of Economics and
Entrepreneurship” ©PE“Institute of Economics, Technologies
and Entrepreneurship”
Lelіuk Yu.V. THE MOTIVATION MECHANISM OF CREATIVE EMPLOYEES IN RURAL AREAS BASED ON GRADING EVALUATION ………………………………………………………………. 66
VІ. Accounting, analysis and audit Nestoryshen I.V., Homa D.M. FEATURES PLANNING AND
ALLOCATION OF INDIRECT COSTS IN THE CONTEXT OPTIMIZATION OF FINANCIAL RESULTS OF INDUSTRIAL ENTERPRISES………………………………………………………………. 70
Baryshevska I.V., Korabahina A.Yu. THE LEGISLATIVE AND PRACTICAL ASPECTS OF ACCOUNTING AND AUTHORIZED CAPITAL OF COMMERCIAL BANKS…………………………………… 73
Ocheretko L.M., Safronov Yе.V. MODEL OF INTERNAL CONTROL OF RIGHTNESS OF REGISTRATION REFLECTION OF OPERATIONS WITH WASTES……………………………………………. 76
Panchenko O.M., Savchenko K.R. FORMATION OF ACCOUNTING POLICY OF THE ENTERPRISE REGARDING AMOUNTS PAYABLE FOR GOODS, WORKS, SERVICES……………………………………… 79
Vizirenko S.V., Makarikhin S.S. METHODICAL ASPECTS OF AUDIT OF FINANCIAL REPORTING OF ENTERPRISE……………… 84
VІІ. Management, marketing, entrepreneurship Svynous I.V., Havryk О.Yu. THEORETICAL APPROACHES TO
THE INTERPRETATION OF THE ESSENCE AND CHARACTERISTICS OF THE CONTENT OF THE CONCEPTS “UNCERTAINTY”, “RISK”………………………………………………… 88
Perevozova I.V., Kinash I.P. INSTITUTE OF ECONOMIC EXPERTISE: THE NATURE AND SOCIAL NEEDS…………………… 91
Manylich M.I., Burdeina L.V. ASSESSMENT OF INDUSTRIAL STOCKS AT FAIR VALUE IN INFORMATION SUPPORT OF SYSTEM MANAGEMENT ENTERPRISES…………………………………………. 94
Kulyk S.M., Sava A.P., Dovhan O.M. ASSESSMENT OF THE STATE AND PROSPECTS OF DEVELOPMENT OF SOCIAL RESPONSIBILITY OF AGRICULTURAL BUSINESS…………………… 98
Stepanenko V.V. RESEARCH OF MAIN CHANNELS OF SOCIAL BUSINESS…………………………………………………………………… 101
Radko V.I., Mykytiuk D.M. ORGANIZATIONAL AND ECONOMIC FOUNDATIONS FOR INTEGRATION OF SMALL AGRICULTURAL PRODUCERS – PRODUCERS OF MILK……………………………….. 103
Lemish K.M., Nekhai T.I. INFORMATION TECHNOLOGY AS THE TOOLS OF IMPROVING THE ADMINISTRATION IN HEALTH RESORT INSTITUTIONS…………………………………………………… 105
VІІІ. Financial and credit system Levchenko N.M., Peseukova A.V. SYSTEMATIZATION OF
METHODOLOGICAL BASES OF TAX RISKS MONITORING IN THE SYSTEM OF TAX RISK MANAGEMENT……………………………….. 109
Andriushchenko I.Ye., Hryn Yu.V. ESTIMATION OF EFFICIENCY OF THE MECHANISM ACTION OF ACHIEVEMENT OF TAX COMPROMISE ……………………………………………………………….. 112
Oliinyk T.A., Loshkina А.Е. THE MECHANISM OF COMPLEX INSURANCE OF RISKS OF MORTGAGE LENDING………………….. 115
3
І. Economy and management of a national economy
УДК 678.7/2.(126)
Gusyeva О. Yu.,
dr. econ. sc., assoc. prof., professor of department of economy,
entrepreneurship and law,
State University of Telecommunications
CONCEPTUAL APPROACH TO DETERMINATION THE IMPACT
OF INFORMATION AND TELECOMMUNICATIN INDUSTRY ON THE
ECONOMIC DEVELOPMENT OF СOUNTRIES
In 2000, the global economic landscape has undergone significant changes,
which were explained by the influence of 2 fundamental factors. The first factor is
acceleration of innovation process. The second factor is intensification of
globalization trends, especially in line with scientific and industrial
internationalization. This innovation influences the quality parameters of the
processes occurring in the business environment. Globalization affect in their
quantitative characteristics. The appearance of the modern economy is largely
dependent on the characteristics and development cycle by which formed the new
configuration of market forces. In the period preceding the last economic crisis (until
2007), the global economy was based largely on the growth of investment in research
and development, the formation of global telecommunications networks,
improvement of information technology, the use of leading technical standards and
methodologies of corporate governance and economy. It should be noted that 10-15
years ago, the general "scientific and technical way" concerned only a narrow range
of specific industries. That information and telecommunications industry developed
primarily as a "thing in itself". However, in recent years, information and
communication sector and appropriate tools penetrate almost all traditional industries.
The result was a powerful technological re-equipment and modernization of
production and infrastructure sectors. So, against the backdrop of a global
information society and intellectual assets of absolute actualization of development of
4
information and telecommunications industry is one of the main issues of strategic
development.
The aim of the research is to substantiate the conceptual provisions to determine
the impact of information and telecommunications industry to the level of economic
development in a dynamic business environment. Methodology of research includes
the system of modern methods. Scientific and special methods of scientific cognition
are used, namely: walkthrough and generalization of scientific experience modern
theoretical researches (grounding lines of Ukraine's economic growth by increasing
efficiency ITH, with the formation of a system of indicators to assess the impact on
the ITH economic development); analysis and synthesis (the study of the dynamics of
ITH key indices in comparison with the rate of economic growth); classification-
analytical (theoretical generalizations of conclusions and practical recommendations)
statistical analysis (to define the certain trends and conditions of the functioning of
the ITH in the world). The main originality of research is conceptual provisions of
management of information and telecommunications sector of Ukraine. Also the
methodical approach to determine the impact of information and telecommunications
industry to the level of economic development is suggested.
The research has a several important results. The methodical approach to the
definition of indicators that are most thoroughly reflect the impact of information and
telecommunications sector (for IDI- Web- and EGDE-indexes) to the level of
economic development of the world (in terms of indicators GNI per capita GDP and
living standards). Relationship between the dynamics of the economic development
of countries and followed this rapid development of information and
telecommunication industry is defined. The level of economic development of
Ukraine in conjunction with the pace of development of information and
telecommunication industry is submitted. Analysis shows the consistently average of
Ukraine ITH among the countries and the negative imbalance in the system of
economic developments. Directions of the proactive development of information and
telecommunications industry with a focus on Ukraine exports of IT services are
formulated. The research has a direct practical value. The directions of development
5
of information and telecommunication industry of Ukraine in the international
outsourcing of information technology are offered.
References
1. Trevisani, D. (2008), Rezhisura izmenenii [Directing changes], Translated by
A. Krivulchenko, AkvilonPlus, Kiev, Ukraine, 260 р.
2. Voronkov, D.K. (2010), Upravlinnia zminamy na pidpryiemstvi: teoriia ta
prykladni aspekty [Change management in the enterprise: theory and practical
aspects], monograph, INZhEK, Kharkiv, Ukraine, 340 p.
3. Aniskin, Yu.P. and Bulkanov, P.A. (2009), Upravlenie korporativnymi
izmeneniiami po kriteriiu ustoychivosti [Management of corporate changes by
stability criterion], monograph, Omega-L, Moscow, Russia, 320 p.
4. Flamgolts, E. and Rendl, I. (2012), Upravlenie strategicheskimi
izmeneniiami: ot teorii k praktike [Management of strategic change: from theory to
practice], Translated by N. Yatsuk, Eksmo, Moscow, Russia, 320 p.
5. Prakhalad, K. and Krishnan, M. (2011), Prostranstvo biznes-innovatsiy.
Sozdanie tsennosti vmeste s potrebitelem [Space of business innovation. Creating
value together with the consumer], Translated by I. Voytenko, Alpina Publisherz,
Moscow, Russia, 258 p.
6. Adizes, I. (2007), Upravlenie zhiznennym tsiklom korporatsii [Managing
corporate life cycles], Translated by A. Seferian, Piter, S.-Petersburg, Russia, 384 p.
7. Ivashkovskaia, I.V. (2012), Modelirovanie stoimosti kompanii.
Otvetstvennost soveta direktorov [Modeling value of company. Strategic
responsibility of board of directors], Infra, Moscow, Russia, pp. 64-69.
8. The worldbank (2015), available at:
http://data.worldbank.org/country/ukraine?display=default (access date November
15, 2015).
9. Legatum Prosperity Index report (2015), available at:
http://media.prosperity.com/2015/pdf/publications/PI2015Brochure_WEB.pdf
(access date November 12, 2015).
6
10. ICT facts and figures (2015), available at: http://www.itu.int/en/ITU-
D/Statistics/Documents/facts/ICTFactsFigures2015.pdf (access date November 07,
2015).
11. Web-index report (2014-15), available at: http://thewebindex.org/wp-
content/uploads/2014/12/Web_Index_24pp_November2014.pdf (access date
November 10, 2015).
12. United nations public administration country studies (2014), available at:
http://unpan3.un.org/egovkb/en-us/Reports/UN-E-Government-Survey-2014/ (access
date November 07, 2015).
13. Derzhavna sluzhba statystyky Ukrainy [State statistic service of Ukraine]
(2015), available at: http://ukrstat.gov.ua/ (access date November 07, 2015).
UDC 332.135.477
Shynkar V. A.,
cand. econ. sc., assoc. prof.,
assistant professor of department of international economic relations,
Mashkara-Choknadiy V. V.,
senior lecturer of department of international economic relations,
Yatsko H. V.,
senior lecturer of department of international economic relations,
Uzhhorod National University;
ECONOMIC TRANSFORMATIONS IN UKRAINIAN SOCIETY AS A
FACTOR OF EUROPEAN INTEGRATION
The reality of Ukrainian integration to the EU requires in-depth analysis and
comparing the legislative and legal, economic, social and other dimensions of our
country with the parameters of the advanced countries of Western Europe, as well as
conducting their evaluation in accordance with Ukraine's foreign economic strategy.
The aim of the article is to develop theoretical and methodological theses and
practical recommendations of implementation of the Association Agreement and
Deep and Comprehensive Free Trade Area (DCFTA) between Ukraine and EU.
Economic transformations in Ukrainian society as a factor of European
integration were studied by a lot of scientists such as O. Tamkova, O. Prodan, T.
7
Bogdan, T. Sylin, Samoyeva, I. Kanevska, T. Tyschuk and others who explored the
general tendencies of the realization of European integration prospects of Ukraine,
the effectiveness of the implementation of reforms, the economic problems of
implementation of the Association Agreement between Ukraine and the EU, shadow
schemes which are inherent in the economy of the European Union. However, the
question still remains unexplored due to the new realities of our time, namely the
consequences of the coming into force of Deep and Comprehensive Free Trade Area
between Ukraine and the EU in terms of macroeconomic instability and warfare in
the east.
Methodological and theoretical bases of the article are scientific researches of
domestic and foreign scientists and the results of author. The article includes the
dialectic method (used in the main material article), method of induction and
deduction, the method of systems thinking (these methods are applied to analyze the
main consequences of implementation of the DCFTA and the General Agreement on
association between Ukraine and EU), the method of «mirror statistics» (analysis of
export-import operations between Ukraine and the EU).
The article is devoted to the necessity of European integration for effective
economic development of Ukraine. Effectuation of the Association Agreement
between Ukraine and the EU is an important instrument that enables to analyze the
state of readiness for implementation of radical transformations in the economy.
The current conditions are not favorable for the realization of Ukraine's
European aspirations. Promotion of our country towards the EU is prevented by both
external and internal factors. External factors are connected with the fact that the
present state of the European Union can be described as a serious crisis of
quantitative and qualitative growth of the community. But internal factors are
expressed by the lack of personnel and financial support and the lack of a real
coordination body in the field of European integration.
The main factors that hinder the implementation of European aspirations of
Ukrainian society are the lack of motivation of the government to carry out the open,
understandable for citizens’ European integration policy and ignorance of Ukrainian
8
citizens about the benefits and risks of the country's accession to the EU. In the
context of the Agreement there were real prospects for economic transformations in
Ukrainian society.
The article deals with the expediency of implementation of the Deep and
Comprehensive Free Trade Area between the EU and Ukraine and carrying out the
literate information policy in the Ukrainian society what concerns the benefits and
risks of the country's accession to the EU.
The results of the research contribute to the effective implementation of the
economic part of the Association Agreement between Ukraine and the EU and can be
applied to overcome the negative consequences of the coming into force of the Deep
and Comprehensive Free Trade of Ukraine with the EU.
References
1. Tamkova, O. (2015), “Dream about me, dream”, Ekspres, no. 34, pp. 4.
2. Ekonomika Ukrainy za sichen-lypen 2015 roku [The economy of Ukraine in
January-July 2015] (2015), Uriadovyi Kurier, no. 159, pp. 6.
3. Prodan, O. (2014), “Reforms: what to start from except reforms”, Dzerkalo
tyzhnia, no. 36-37, pp. 8.
4. Bohdan, T. (2015), “European integration course of Ukraine: problems,
contradictions, prospects”, Dzerkalo tyzhnia, no. 19, pp. 8.
5. Tsytata dnia. Rynok YeS vidkryto nashomu nasinniu [Quote of the day. The
EU market is open to our seeds] (2015), Uriadovyi Kurier, no. 166, pp. 1.
6. Sylina, T. (2014), “Association Agreement: The Road to Calvary”, Dzerkalo
tyzhnia, no. 33, pp. 3.
7. Samaieva, Yu. (2015), “Next impasse on the road to prosperity”, Dzerkalo
tyzhnia, no. 28, pp. 6.
8. Kanevskiy, I. (2015), “About changing priorities”, Biznes, no. 36, pp. 3.
9. Tyshchuk, T. (2015), “Moving to Europe “in the shadow””, Dzerkalo tyzhnia,
no. 41, pp. 7.
9
UDC 327(4)-054.72:061.1ЄС
Kushnir N. O.,
cand. econ. sc., assistant professor of department
of international economic relations,
Uzhhorod National University
MODERN STATE AND PROBLEMS OF MIGRATORY PROCESSES IN
THE COUNTRIES OF EUROPEAN UNION
In the conditions of stormy events on a world arena, international migration
appeared as a complex global problem that touches interests of entire countries of the
world. One of world centers of gravity of migrants is the European continent, which
comes forward, namely countries of European Union.
Migratory processes in the EU cause the special interest, so both characterized by
the features of moving of population as into society, in connection with expansions of
European Union and by external migrations. Today the countries of EU run into the
row of problems in the field of migration.
From 2014 European Union was overcame by a migratory crisis that collects
scale turns. The row of the European countries appeared in the epicentre of
migratory events. By the state on 01.01.2014 most immigrants arrived to Germany,
Great Britain, France, Italy and Spain. By the most of emigrants are characterized
such countries, as: Spain, Germany, Great Britain, France and Poland.
Expansion of EU stipulated a considerable migratory stream from the countries
of Eastern Europe westward a continent, foremost to those states that did not set
transitional limitations for employment of citizens of new countries-members (for
example, Great Britain, Ireland, Sweden). At the same time the European statistical
agency by the state on 01.01.2014 fixed on territory of European Union about 35
million foreigners. The most numerous contingents of foreigners from the third
countries lived in Germany, Italy, Spain, France, Great Britain. In relation to all
population part of foreigners was most in Latvia, Estonia, Austria, Spain.
Most natives that live in European Union it is observed from the third countries,
namely: from Turkey, Morocco, China, India and Ukraine. Also to this list of
countries can bring in Russia, Albania, Serbia, Pakistan and USA.
10
Another important factor of migratory processes is migration of refugees, that,
for today, became key problem in connection with soldiery events on East. Most
seekers of refuge in European Union last year were from such countries as Syria,
Afghanistan, Eritrea, Serbia, Pakistan, Iraq, Nigeria, Russia, Albania and Somalia.
As a result of "migratory fever" Europe ran into the row of problems in the field
of migration. Key problems in the field of migration for European Union consist not
only in a redistribution and maintenance of refugees but also in that the mass influx
of refugees exhausts the resources of countries, generates social tension among native
Europeans and others like that. Now an anti-semitism and antimoslem moods grow in
Europe. Hungary closed the borders with Serbia through collisions between a local
police and refugees and plans to build as many as possible fences on borders with
Romania and Croatia.
For today the amount of refugees from countries of Near East unceasingly grows
to the countries of European Union (for eight months of this year over 500 thousand
persons rode into on territory of European Union). In particular, on the emergency
summit of European Union the plan of migration was accepted in relation to 120
thousand refugees which are in Europe (to Greece, Hungary and Italy). To the
example, the first group of refugees was sent from Italy to Sweden within the
framework of the new program of redistribution of migrants between the countries of
EU.
A process of redistribution of seekers of refuge is an important step on a way to
stabilizing of migratory crisis in Europe. However there is a row of central countries
of Europe which are refuse to accept the system of quota at placing of migrants on
the territory (for example, Czech Republic). Therefore this politics in relation to the
redistribution of migrants is not acceptable to the most of the European states.
Illegal migration is a call for the European countries in the sphere of adjusting
migratory processes. The European leaders need coordinate the efforts on the
improvement of migratory and frontier control.
11
References
1. Yevrosoiuz rozpochav pererozpodil bizhentsiv [European Union was begun by
the redistribution of refugees], available at: http://ua.euronews.com/2015/10/09/first-
group-of-refugees-relocated-under-eu-scheme/ (access date October 12, 2015).
2. Ofitsiinyi sait Yevrostatu [An official site of Eurostat], available at:
http://ec.europa.eu/eurostat (access date October 12, 2015).
3. Rigert, B. “Legal migration is the unique answer”, available at:
http://www.dw.de/коментар-легальна-міграція-єдина-відповідь/a-18395774
(access date October 12, 2015).
4. Sushko, I. and Kulchytska, K. “Ukrainian migratory threat: does it cost EU to
expect dangers easterly?”, available at: http://www.eurointegration.com.ua/articles/
2015/09/7/7037935/ (access date October 12, 2015).
5. Bitoulas, A. (2014), “Asylum applicants and first instance decisions on
asylum applications: 2013”, Eurostat data in focus, no. 3, available at:
http://epp.eurostat.ec.europa.eu/cache/ITY_OFFPUB/KS-QA-14-003/EN/KS-QA-
14-003-EN.PDF (access date October 12, 2015).
6. Immigration in the EU / Eurostat, 2014, available at:
http://ec.europa.eu/dgs/home-affairs/e-library/multimedia/infographics/index_en.htm
#0801262489e0e61e/c_ (access date October 12, 2015).
7. Koikkalainen, S. “Free Movement in Europe: Past and Present”, available at:
http://www.migrationpolicy.org/article/free-movement-europe-past-and-present
(access date October 12, 2015).
8. Migrant Integration Policy Index, available at: http://www.mipex.eu/what-is-
mipex (access date October 12, 2015).
9. Summery of the 2013 SVR Migration Barometer, available at:
http://www.svrmigration.de/content/wp-content/uploads/2013/04/SVR_Annual-
Report-2013_Migration-Barometer_Summary.pdf (access date October 12, 2015).
12
UDC 336.221
Sverdan M. M.,
cand. econ. sc., assistant professor of department of finances and credit,
University of Economics and Law “KROK”
SPECIFICITY OF UKRAINE TAX SYSTEM
AND POSSIBILITIES OF ITS ADJUSTMENT
An experience in the establishment and operation of efficient tax system in
modern market developed environment has many valuable and useful. However, for
using it is necessary take into account the objective conditions under which created
and developed tax system and specific socio-economic situation in the country, the
level of accumulated wealth, and even attitudes and traditions of the population.
Moreover, the state tax system can’t be better than the society that it serves. The tax
system is a direct reflection of the state fiscality and features of finance-tax relations
in the country.
Present Ukraine’s tax system is the subject of speculation in the political sphere.
Most of the options for the reform of the tax system have mostly populist and contain
mainly solid eclecticism. Solution of the national tax problems are often linked with
reform of the tax system; the main thing that they were real, but not formal.
Most research paid little attention to advanced tax mechanism that present in
economically developed social market countries. This shows the relevance of tax
issues and the need for disclosure in the scientific and practical aspects.
Experience of fiscal practices in independent Ukraine has repeated attempts to
reform the tax system, its composition and structure, improve the mechanism of
charging each tax, but without appropriate interconnectivity between them, without
proper organic mutual confrontation and complementarity. The number of tax
changes, amendments, additions confirms the need to reform the current system taxes
is not, but the radical transformation of the national tax system.
The adjustment of the tax system on the current stage of the public development
requires a review and change of the methodological principles of taxation. Specificity
of modern national tax system manifests itself through unequal state's attitude to the
13
various categories of taxpayers. It’s related of the personal taxation system of
individuals. Personal taxation of individuals mainly focuses on the issues of taxation
of income and property. Ukraine has already established and functioning tax system,
similar to their counterparts in other countries. The difference lies in implementing of
effective tax and mechanisms of collection. In the context of personal taxation is a
specific tax that is levied in many countries and continues to practice well in the
modern world. This is the wealth tax that takes a form of a complex tax on the total
amount of private property of an individual. Wealth tax concerns wealthy individuals
who own a significant amount of private property. The society is not homogeneous
by social class hierarchy; it is always present economic inequalities – income, estate,
property. Their large size and maximization is the basis for input on specific social
strata of wealth tax.
Actually, the origins of the wealth tax are much deeper than most other modern
dominant taxes. The tax on wealth was used in ancient Greece and the Roman
Empire. As it turned out, it was an effective form of taxation that led to its
widespread and especially in mainland Europe.
For today, some countries don’t use the wealth tax, in particular, Austria and
Denmark since 1997, Luxembourg and Finland since 2005, Sweden since 2007.
Wealth tax levied as in Greece and Liechtenstein. In modern terms wealth tax levied
in France, Italy, the Netherlands, Norway, Switzerland and India. In 2010-2014
wealth tax has levied in Iceland and Spain.
Wealth tax should be distinguished from other types of “tax on wealth” (in
particular, taxes on inheritance and gifts), from taxes (duties) on property transactions
(including stamp duty), and from taxes on certain types of property defined as
“luxury” (it is a category of luxury taxes).
It can be argued that the wealth tax is appropriate and effective. Wealth tax
should be in the state tax system.
The tax system faces a number of problems, in particular – the uneven
distribution of tax burden between different categories of taxpayers. The above
significantly distorts the tax system, making it socially unjust and inadequate.
14
References
1. Amosha, O. and Novikova, O. (2005), “Problems and ways of providing
social orientation of economy of Ukraine”, Zhurnal yevropeiskoi ekonomiky, no. 2,
Vol. 4, pp. 173-184.
2. Andrushchenko, V.L. and Tuchak T.V. (2013), Moralno-etychni imperatyvy
podatkiv ta opodatkuvannia (zakhidna tradytsiia) [Moral and ethical imperatives
taxes and tax (western tradition)], monograph, Alerta, Kyiv, Ukraine, 384 p.
3. Andrushchenko, V. (2008), “Tax state: genesis, concept evolution”, Svit
finansiv, Iss. 3, pp. 7-15.
4. Melnyk, V.M. and Peniakova, H.L. (2009), “The mechanism of direct
taxation in the financial theory”, Finansy Ukrainy, no. 5, pp. 66-77.
5. Sverdan, M.M. (2013), “Incomes, as a basis for the accumulation of wealth
and prerequisites for a tax on wealth”, Visnyk Odeskoho natsionalnoho universytetu.
Seriia: Ekonomika, issue 4, Vol. 18, pp. 104-108.
6. Sverdan, M.M. (2013), “Tax on wealth: the possibility of introducing in
Ukraine in the context of international experience”, Krymskyi ekonomichnyi visnyk,
no. 6, part 2, pp. 176-182.
7. Sokolovska, A.M. (2013), “Features of the taxation system in Ukraine and
ways of its correction”, Finansy Ukrainy, no. 9, pp. 28-44.
8. Sokolovska, A.M. (2014), “Ways of Taxation Reform in Ukraine”, Finansy
Ukrainy, no. 12, pp. 103-121.
UDC 338.242(477)
Shachmatova T.A.,
postgraduate student of department of audit and economic analysis,
National University of State Tax Service of Ukraine
WAYS OF PERFECTION OF SYSTEM OF SOCIAL SAFETY OF
NATIONAL ECONOMY OF UKRAINE
Providing of social safety of national economy is one of main tasks of any
democratic state in modern terms. A not exception here is Ukraine for that assigned
15
acquires a key value in connection with alteration of the social and political mode in
accordance with the European standards. In practice providing of social safety of
national economy in any country will be realized by means of the special system, that
includes for itself accountable for this function public authorities, corresponding
normative base, objects of influence and factors of external and internal environment,
that accompany her direct functioning. In Ukraine this system, until now, finally is
not formed and experiences frequent transformations in accordance with the changes
of public policy, legal field and other socio-economic shocks. All of it generates an
origin in the home system of providing of social safety of national economy of row of
substantial defects that simultaneously reduce efficiency of work of the system and
break her further development. Accordingly, there is a necessity for research of these
defects and forming of the complex ways of improvement of the system of providing
of social safety of national economy aimed at their neutralization.
Aim of the article on the basis of analysis of scientific literature and empiric
sources to form the list of basic lacks of the modern system of providing of social
safety of national economy of Ukraine and offer ways them complex removal.
To the number of basic lacks of the modern system of providing of social safety
of national economy of Ukraine, in our view, belong: actual absence of clear
methodological vehicle of accompaniment of functioning of the system of providing
of social safety of national economy; absence of the envisaged list of factors of
external and internal environment, that have influence on the system of providing of
social safety of national economy, only accepted; absence of system scientific
accompaniment of functioning of the system of providing of social safety of national
economy of Ukraine; not formed of vehicle of state administration functioning of the
system of providing of social safety of national economy; absence of the proper
normatively-legal accompaniment of work of the system of providing of social safety
of national economy, including the special normatively-legal act, and insufficient
normative fixing of the functions fixed on her; absence of clear, only accepted list of
functions that depend upon the system of providing of social safety of national
16
economy; low level of material and technical base and informative accompaniment of
functioning of the system of providing of social safety of national economy.
On results undertaken a study it is possible to establish the following: the
modern system of providing of social safety of national economy of Ukraine is in the
stage of becoming, that naturally generates being in her to the row of defects that
negatively influence on efficiency of her functioning; all lacks of the home system of
providing of social safety of national economy are related both to her transformation
state and with unsettled and dynamic of social-economic and political relations in the
state; existing in the today's system providing of social safety of national economy of
Ukraine defects are closely associate inter se and have proof copulas, through what
their removals it is possible to provide only complex; for the removal of all described
lacks of the home system of providing of social safety of national economy it is
necessary complex, in shortest sentinel, to realize all spectrum of the offered
measures, that will neutralize existing between defects copulas and will create a
positive synergistically effect from the carried out steps.
References
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17
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UDC 339.96:330.34
Herman L.T.,
postgraduate student of the department of international economics,
Ternopil National Economic University
THE ORETICAL FOUNDATIONS FOR SOCIALIZATION OF GLOBAL
ECONOMIC DEVELOPMENT
The aim of the article is to consider and summarize the main theoretical and
conceptual bases for socialization of global economic development.
The scientific works of foreign and domestic scientists are the theoretical basis
of research. General scientific methods were used during the research process, in
particular: the method of theoretical generalization – in substantiating major
18
theoretical approaches to understanding the socialization of the economy and global
economic development; abstract and logical method – in clarifying the importance of
socialization in the global economy; method of comparison and systematization – to
determine the role of socialization in global economic development.
The basic theoretical approaches to understanding the socialization of the
economy and global economic development have been substantiated; the role of
socialization in the global economy has been clarified; the place of socialization in
ensuring global economic development has been substantiated.
Scientific novelty of research results consists in generalization of the main
theoretical approaches to the concept of “socialization” and determining its role in
global economic development.
Alternative scenarios of the global economy development envisage overcoming
not only economic, but also social differences in the development of countries and
economic transformation should be aimed at ensuring adequate conditions of life and
work of people, health and education, social mobility and social partnership to
overcome the problems of poverty. Distinguishing characteristic of the present stage
of theoretical substantiation of global economic development is its socialization,
which is associated with social reorientation of production, humanization of work and
life of people, softening of social differentiation and the growing role of social
sphere, non-personification of property and active social policy.
Features for
socialization of the economy serve: overall growth of population income, increase of
national welfare, reducing of property stratification.
Using the category
“socialization”, scientists often associate it with the concepts “social market
economy”, “social and oriented economy”, “social state”, “changing role of services
in the financial system of reproduction”, “social partnership”, “social dialogue”,
“social policy” , “social harmony”.
From the standpoint of institutionalisms, the main means of socialization of
economic development should be the possibility of all able-bodied citizens to
independently obtain decent employment income. A significant role in this process
plays not only the state but also social responsibility of business. Socialization is the
19
economic entity entering into various formal and informal relationships through
assimilation and acceptance of the universally recognized norms in society, the
subordination of institutions by which a certain group of people can impose their will
on other groups and classes of society. Socialization is considered as a process of
harmonization of individual behavior stereotypes and accepted norms in society,
which is a reflection of public interest.
The specific law of socialization is allocated by scientists that expresses
internally necessary steel and significant relationships between the achieved level of
technological mode of production, increasing socialization of production and labor,
on the one hand and the gradual overcoming alienation of hired employees from the
labor process, economic power and ownership at the micro level and socialization of
a social and economic functions of the state at the macro level in developed countries
of the world.
The obtained results of research allow substantiating the need for socialization
of global economic development and are the basis for development of measures
regarding its reorientation into the social channel. The prospects for further reducing
the impact of social challenges to the global economic development, which proposed
to include social orientation at satisfying human needs; overcoming social
differentiation; ensuring the interrelation between economic growth and social
progress have been determined.
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22
25. Hulse, J.H. (2007), Sustainable Development at Risk: Ignoring the Past,
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23
ІІ. Economy and enterprises management
UDC 65.015.3
Shestiuk R.P.,
cand. econ. sc., postgraduate student of department
of management of innovative activity and entrepreneurship,
Kinash I.A.,
cand. econ. sc., assoc. prof., postgraduate student of department of
management in the production sphere,
Pohaidak O.B.,
cand. econ. sc., senior research fellow,
I. Poliui Ternopil National Technical University,
Kuzmak O.I.,
cand. econ. sc., assoc. prof., head of department
of management and of social-humanitarian disciplines,
Rivne Branch of European University
MULTI-COMPONENT, FUNCTIONAL AND LOGISTICAL APPROACH TO
THE FORMATION MODEL MANAGEMENT EFFICIENCIES IN
INDUSTRIAL ENTERPRISE IN POST-CONFLICT SITUATIONS
In terms of economic Reformation in the context of Ukraine's accession to the
EU, implementing austerity and rational use of productive resources is urgent
application in the management of multi-functional cost approach that reduces costs
and improves production efficiency. It is extremely important not only in terms of
post-conflict development of the national economy, but also in terms of our country's
accession to the European community. These and other circumstances determine the
relevance and timeliness of the topic under examination.
Any management activities are usually aimed at achieving a certain goal or
desired state of the control object. It should be noted that different aspects of
decision-making in this area, studied the works of local scientists Andrushkiv B.M.,
P.D. Dudkina, I.A. Blanca, V.A. Vasilenko, T.V. and Tkachenko O.V. Kozachenko,
G.K. Mallard, N.N. Lepy, AV Panuhnyk and foreign – R. Ackoff, Aunapu F.,
J. Khola, G. Simon, J. Tikhomirov, A. Hadzhynova, R. Fatfudynova and others.
The aim of our research is the systematic study and presentation use in industrial
enterprise management innovation and resource, logistics and marketing, and others.
24
component in the context of post-conflict management, crisis situation, carrying out
the operations in this regard.
It should be emphasized that a multi-functional-cost analysis, which, in many
cases, used in the applied aspects of industrial and economic activity of enterprises is
a systematic approach to the research process object management, which aims at the
optimal balance between consumer properties and the cost of creating, production
and operation of a particular type of product or even innovative and resource logistics
and marketing activities of the company as a whole. The study examined ways to
improve the efficiency of the production potential of the company in the post-conflict
period. As for the definition of the life cycle of the object of study, it is determined in
accordance with the purpose of innovative logistics system of the company.
The implementation of multi-model developed by us in a post-conflict situation,
provided certain measures for the effective functioning of industrial enterprise.
Specifically program to overcome post-conflict consequences should include
practical measures the current government in specific areas of the formation of values
and normative concepts of creation of favorable conditions for the implementation of
humanitarian and restorative nature, establishing constitutional order law
enforcement agencies, providing anti-corruption measures in the fight against graft.
Thus, the success of each unit of industrial enterprise in post-conflict situations
increases the use of innovative methods in logistics materials management and
logistics management efficiency is achieved only when integrating post-crisis
management functions of all parts, including innovative and resource logistics and
marketing of the company.
Thus, the mentioned circumstances led multi-use, functional approach to
logistics management model factors forming efficiency of industrial enterprises.
It features disclosed implementation of information system innovation and
management of logistics software for industrial enterprises and developed ways to
optimize the cost structure of the company and distribution of its resources in
innovative logistics chain "State-science company".
25
The proposal to improve functional and innovative marketing and resource-
efficient approach to managing the operation of industrial enterprises in terms of anti-
corruption.
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Ekonomichna ta mainova bezpeka pidpryiemstva ta pidpryemnytstva. Antyreiderstvo
[Economic and property security of enterprise and entrepreneurship. Anti-raider],
monograph, Ternohraf, Ternopil, Ukraine, 424p.
3. Andrushkiv, B.M., Bortniak, F.V., Vovk, Yu.Ya. et al. (2012), Innovatsiina
polityka [Innovation policy], tutorial, TzOV “Terno-hraf”, Ternopil, Ukraine, 484 p.
4. Kyrych, N.B. (2007), “Balanced scorecard in strategy development
organizations, enterprises – as a method of economic stabilization Ukraine”, Skhid,
no. 3 (81), pp. 101-103.
5. Kyrych, N.B. (2006), “Institutional mechanisms for the implementation
strategy to increase financial – economic stability of the enterprise”, Materialy X
naukovoi konferentsii TDTU imeni Ivana Puliuia [Conference materials X scientific
conference TNTU Ivan Puliui], Ternopil, Ukraine, pp. 132-134.
6. Kyrych, N.B. (2007), “Organizational-economic category of economic and
financial stability of the enterprises in the context of sustainable development of
Ukraine”, Visnyk ekonomichnoi nauky Ukrainy, no. 4, pp. 113-114.
7. Kyrych, N.B. (2006), “Features of techno-economic factors stabilize
production at present”, Halytskyi ekonomichnyi visnyk, no. 2 (9), pp. 33-38.
8. Kyrych, N.B. and Barkanov, V.I. (2008), “The role of investing in the stable
operation of processing plants”, Investytsii: praktyka ta dosvid, no. 8, pp. 9-11.
9. Kyrych, N.B. (2005), “The stability of the financial stability of production
and economic structures – a necessary condition for the integration of Ukraine into
the EU”, Razom v Evropi: marketinhovi stratehii rehionalnoho rozvytku [Together in
26
Europe: Marketing Strategy of Regional Development]: Materialy konferentsii
[Conference materials], Ternopil, Ukraine, pp. 35-36.
10. Kyrych, N.B. (2008), “Theoretical and applied mechanisms of management
strategy improve economic and financial stability”, Ekonomika: problemy teorii ta
praktyky, no. 3, pp. 136-142.
11. Khadzhynova, O.V. (2006), “Logistics cost management strategy of large
multi-industrial enterprise”, Thesis abstract of cand. sc. (ekon.), 08.06.01, Donetsk,
Ukraine, 23 p.
UDC 330.14.01
Sobko O.M.,
cand. econ. sc., associate professor,
doctoral candidate of the department
of economics of enterprises and corporations,
Ternopil National Economic University
ORGANIZATIONAL CULTURE AS A FACTOR IN THE FORMATION
OF SYNERGISTIC EFFECTS IN FUNDAMENTAL CHANGE FOR COST OF
THE ENTERPRISE
The aim of the article is the representation of the author’s view on the
formation of a favorable environment for the emergence of synergistic effects by the
organizational culture, as well as substantiation of their positive impact on
strengthening effects of fundamental change for cost of the enterprise.
Scientific works of leading foreign and domestic specialists in concept of
intellectual capital and the theory of value, including the problems of the
organizational culture functioning and measuring the effects of fundamental change
for cost are the theoretical and methodological basis of research. Formation of
supportive environment by organizational culture for the development of intellectual
capital proves its positive influence in fundamental change for cost of the enterprises.
Study of areas for manifestation of organizational culture allowed revealing
synergistic effects in fundamental change for cost of the enterprises.
27
The degree of reasonableness of scientific provisions mentioned in the article,
based on the use of complex of general scientific and special methods of research,
including: historical and logical – in the study of the concept of intellectual capital
and the theory of fundamental change for cost that is considered through the prism of
the organizational culture development of the enterprise which was the
methodological basis of the study; theoretical generalization – for research of
scientific works on issues of social intellectual capital, organizational culture, the
theory of fundamental change for cost of the enterprise, including the assessment of
its effects; abstract and logical method – for depth analysis of the main terms that
characterize fundamental change for cost of the enterprise, methods of measuring
effects; methods of induction and deduction, analysis and synthesis – for comparison
of the main scientific approach to the interpretation of the concepts of “social
intellectual capital”, “fundamental change for cost of the enterprise”, “effect of
fundamental change for cost of the enterprise”; comparing and grouping – for the
systematization of indicators used for assessing the synergistic effects in fundamental
change for cost of the enterprise; systemic and structural analysis – in determining the
impact of organizational culture in strengthening effects of fundamental change for
cost of the enterprise; abstract and logical – for theoretical generalizations and
drawing conclusions; graphical method – for visual representation of formulas for
taking into account of the impact of synergistic effects in fundamental change for cost
of the enterprise that are caused by the functioning of the organizational culture.
The place organizational culture in ensuring the development of intellectual
capital and fundamental change for cost of the modern enterprise has been
determined. It has been established that the formation of an effective organizational
culture today is a prerequisite for increasing social intellectual capital of the
enterprise. It has been substantiated that organizational culture, integrating a number
of elements, creates environment that is favorable for the emergence of synergistic
effects in fundamental change for cost of the enterprise.
Scientific novelty consists in presenting own interpretation of the terms “social
intellectual capital of the enterprise”, “fundamental change for cost of the enterprise”,
28
“effect of fundamental change for cost of the enterprise”, “organizational culture of
the enterprise”. The expediency of consideration of synergistic effects that are caused
by the functioning of organizational culture in the method of calculating the
cumulative effect of fundamental change for cost of the enterprise has been
substantiated.
The theoretical provisions of the study are brought to the level of methodological
recommendations on the consideration of the impact of a synergistic effect in
enhancing effects of fundamental change for cost of the enterprise and revealing of
reserves for strengthening effects of fundamental change for cost of the enterprise
that arise on the basis of expanding the boundaries for the use of the advantages for
organizational culture, the implementation of which will improve the chances for
success of the business entity.
Key words: intellectual capital of the enterprise, fundamental change for cost of
enterprise, organizational culture, effect of fundamental change for cost of the
enterprise, a synergistic effect.
References
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http://forbes.pl/najdrozsze-marki-swiata-2015-apple-dominuje,artykuly,194417,
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2. “The largest companies in the world 2015”, available at:
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3. Aras, G., Aybars, A. and Kutlu, O. (2011), “The interaction between
corporate social responsibility and value added intellectual capital: empirical
evidence from Turkey”, Social Responsibility Journal, Vol. 7(4), pp. 622-637.
4. Sheyn, E. (2002), Organizatsionnaya kultura i liderstvo: postroyeniye,
evolyutsiya, sovershenstvovaniye [Organizational culture and leadership:
construction, evolution, perfection], translation from English S. Zhiltsov and A.
Chekh, Piter, St.-Peterburg, Russia, 336 p.
29
5. Tompson A.A. and Striklend III A. Dzh. (2006), Strategicheskiy
menedzhment. Kontseptsii i situatsii dlya analiza [Strategic management. Concepts
and situation for analysis], 12-ed., translation from English A.R. Gantsevoy,
V.Yu. Drozdova et al., Izdatelskiy dom «Vilyams», Moscow, Russia, 928 p.
6. Morgan, G. (2006), Imidzhi organizatsii: vosem modeley organizatsionnogo
razvitiya [Images of organization: eight models of organizational development],
translation from English M. Kreyer, V. Yakovlev, Vershina, Moscow, Russia, 416 p.
7. Meskon, M., Albert, M. and Khedouri, F. (2004) Osnovy menedzhmenta
[Bases of Management], translation from English, Moscow, Russia, 704 p.
8. Sułkowski, Ł. (2002), Kulturowa zmienność organizacji [Cultural variability
of the organization], PWE, Warszawa, Poland, 190 [2] p.
9. Kharchyshyna, O.V. (2011), Formuvannia orhanizatsiinoi kultury v systemi
menedzhmentu pidpryiemstv kharchovoi promyslovosti [Formation of organizational
culture in the system of management at food industry enterprises], monograph,
NUKHT, Kyiv, Ukraine, 289 p.
10. Varava, L.M. and Kravchenko, H.V. (2012), “Organizational culture as a
factor in increasing the efficiency of enterprise activity”, available at:
http://knu.edu.ua/Files/V_30_2012/78.pdf
11. Edvinsson, L. and Malone, M. (2001), Kapitał intelektualny. Poznaj
prawdziwą wartość swego przedsiębiorstwa odnajdując jego ukryte korzenie
[Intellectual capital : realizing your company's true value by finding its hidden
brainpower], translation Monika Marcinkowska, Wydawnictwo Naukowe PWN,
Warszawa, Poland, 150 p.
12. Butrym, K. et. al. (2001), Przedsiębiorczość i kapitał intelektualny
[Entrepreneurship and intellectual capital], Wydawnictwo Akademii Ekonomicznej w
Katowicach, Katowice, Poland, 205 p.
13. Warschat, J., Wagner, K. and Hauss, I. (1999), “Measurement System for
the Evaluation of R&D Knowledge in the Sector, Report on Workshop Intellectual
Capital”, Intangible Investments, November 22th
, European Commission.
30
14. Perechuda, Kazimierz (Ed.) (2005), Zarządzanie wiedzą w
przedsiębiorstwie [Knowledge management in the enterprise], Wydawnictwo
Naukowe PWN, Warszawa, Poland, 230 p.
15. Bratnicki, M. (2000), Kompetencje przedsiębiorstwa: od określenia
kompetencji do zbudowania strategii [Competences of enterprise: from determining
the competence to establishing a strategy], Agencja Wydawnicza Placet, Warszawa,
Poland, 156 p.
16. McElroy, M.W. (2002), “Sоcial innоvation cаpital”, Journal of Intellectual
Capital, Vol. 30, no.1, pp. 30–39.
17. Copeland, T., Koller, T. and Murrin, J. (1997), Wycena: mierzenie i
kształtowanie wartości firm [Valuation: Measuring and Managing the Value of
Companies], translation from English Alek Kalinauskas, Tomas Wiazowski, WIG-
Press, Warszawa, Poland, 516 p. (XVI).
18. Rappaport, A. (1998), Creating Shareholder Value: A Guide for Managers
and Investors, 2-ed, Free Press, New-York, 224 p.
19. Butnik-Siverskyi, O.B. (2008), “Innovation and Intellectual economics
(theoretical and methodological aspect)”, Teoriia i praktyka intelektualnoi vlasnosti,
no. 1, pp. 63-77.
20. Havkalova, N.L. (2007), Sotsialno-ekonomichnyi mekhanizm efektyvnosti
menedzhmentu personalu: metodolohiia ta kontseptsiia formuvannia [Socio-
economic mechanism of personnel management efficiency: methodology and concept
of formation], monograph, Vyd. KHNEU, Kharkiv, Ukraine, 400 p.
21. Jabłoński, A. and Jabłoński, M. (2013), Cykl życia wartości przedsiębiorstw
wobec kondycji modelu biznesu [The life cycle cost of the enterprises concerning the
model of business], Kwartalnik Nauk o Przedsiębiorstwie, no. 4, pp. 57-63.
22. Cravens, K., Oliver, Goad E. and Romamoorti S. (2003), “The Reputation
Index; Measuring and Managing Corporate Reputation”, European Management
Journal, Vol. 21, no. 2, pp. 201-212.
31
UDC 005.3: 631.1
Malik L.M.,
cand. econ. sc., senior research fellow of the department
of development of entrepreneurship and cooperation,
National Science Centre "Institute of Agrarian Economics"
METHODOLOGICAL APPROACHES TO MANAGEMENT OF
PRODUCTION ACTIVITY OF AGRICULTURAL ENTERPRISES
Reforming property relations in agrarian sphere of the economy significantly
influenced all aspects of business entities. The most significant changes were in
management sphere, because new subjects of management have appeared that has led
to various forms of entrepreneurship activity. Therefore, the principles and
methodological approaches for creation of modern effective mechanism for managing
production activity of the agricultural enterprise as a complex and dynamic system
are very important.
The aim of the article is the generalization of theoretical and methodological
aspects for management of production activity of agricultural enterprises and
formation of the economic structure of mechanism for enterprise management from
the position of capital consideration as facility management.
We consider management in the activity of agricultural enterprises as the
process of influence on the manufacturing, property, financial relations, their
organization and implementation of strategic policy of economic entity aimed at
result. The main purpose of production activity management is obtaining profit,
increasing efficiency and conservation and enhancement of capital of the enterprise.
The mechanism that determines the order of formation of productive capacity,
sources of funding and information support is very important for effective
management of production activity of enterprises. The control system of production
activity has essential value for increasing the efficiency of both the activity and the
use of resource potential of the enterprise.
32
For successful production activity is necessary sufficient ensuring the material
resources (fixed and working capital), human resources, managers and their
compositional combination and determination of the optimal size.
In the system of main economic resources of individual economic entities that
determine the pace of their development, an important role belongs to the capital.
Therefore, the main attention should be focused on managing capital as the main
component of production activity.
Substantiations and recommendations regarding the determination of the
required amount of capital for production activity regardless of their own, borrowed
involved on loan, but having a owner, a manager and who can possess, use and
dispose of it are underdeveloped in theory and methodology.
Analysis results are necessary in order to ensure efficient management of
production activity of agricultural enterprises in making management decisions:
property of the enterprise; financial stability and sustainability of agricultural
enterprises; creditworthiness; equity capital; own sources and resources; liquidity and
solvency of agricultural enterprises.
The application of these guidelines can objectively evaluate the management
processes of production activity of each agricultural enterprise and develop
appropriate measures to improve them for the effective use of property.
It is advisable to focus management of production activity of enterprises on
managing capital as a category that combines in value terms all components of
production activity. The production activity of agricultural enterprises is caused by
external (favorable business environment created by the state, which ensures efficient
operation of business entities) and external (financial security, internal economic
relations) factors that must be considered in the development of management systems
of production activity of the enterprise.
References
1. Blank, I.A. (2008), Upravlenie formirovaniem kapitala [Management of
Capital Formation], 2-e ed., Nika-Tsentr : Elga, Kyiv, Ukraine, 507 p.
33
2. Blank, I.A. (2002), Upravlenie pribyilyu [Management profit], 2-e ed., Nika-
Tsentr : Elga, Kyiv, Ukraine, 751 p.
3. Blyzniuk, O.P. (2006), Finansy [Finances], Znannia, Kyiv, Ukraine, 415 p.
4. Hudz, O.Ye. (2006), “The financial resources of agricultural enterprises”,
Ekonomika APK, no. 8, pp. 72-76.
5. Mochernyi, S.V. et al. (2000), Ekonomichna entsyklopediia [Economic
Encyclopedia], “Akademiia”, Kyiv, Ukraine, vol. 2.
6. Bazylevych, V.D., Popov, V.M., Bazylevych, K.S., Hrazhevska, N.I. (2007),
Ekonomichna teoriia: Politekonomiia [Economic Theory: Political Economy],
Znannia-Pres, Kyiv, Ukraine, 719 p.
7. Zavadskyi, Y.S. (1997), Menedzhment: Management [Management],
Ukrainsko-finskyi instytut menedzhmentu i biznesu, Kyiv, Ukraine, Vol. 1, 543 p.
8. Zbarskyi, V.K. (2013), “Management of development of small agricultural
enterprises”, Visnyk Sumskoho natsionalnoho ahrarnoho universytetu. Finansy i
kredyt, no. 1, pp. 108-115.
9. Lupenko, Yu.O. (2005), “Share sector of the national economy”, Ekonomika
Ukrainy, no. 1, pp. 42-46.
10. Malik, M.Y. (2015), “Methodological and methodical bases of formation of
agricultural markets”, Ekonomika APK, no. 3, pp. 106-109.
11. Oparin, V.M. (2001), Finansy [Finances], KNEU, Kyiv, Ukraine, 235 p.
12. Poddierohin, A.M. (2001), Finansy pidpryiemstv [Finance of Enterprisesl],
textbook, 3-e ed., KNEU, Kyiv, Ukraine, 460 p.
13. Sabluk, P.T., Mesel-Veseliak, V.Ya. and Fedorov, M.M. (2014), “Results
and problems of agricultural reform in Ukraine”, Ekonomika APK, no. 7, pp. 26-38.
14. Chornyi, H.M. (2005), Upravlinnia: kontseptualni zasady natsionalnoho
menedzhmentu [Management: conceptual basis of national management], NNTs IAE,
Kyiv, Ukraine, 102 p.
15. Yurchyshyn, V.V. (2013), Suchasni ahrarni peretvorennia v Ukraini
[Modern agrarian reforms in Ukraine], NAN Ukrainy, DU "In-t ekon. ta prohnozuv.
NANU", Kyiv, Ukraine, 424 p.
34
UDC 621.002:658.56
Lyshchenko O.H.
Candidate of Economic Sciences,
Associate Professor of Accounting and Auditing Department,
Pivnenko V.V.
Zaporizhia National Technical University
OPTIMIZATION OF THE AMORTIZATION POLICY
OF THE ENTERPRISE
It has been established that one of the most important components of the process
of overall reproduction is the reproduction of fixed assets (hereinafter – FA), without
which the production process is impossible. Amortization plays the most important
role in ensuring of these processes. Amortization – a complex economic and
accounting category, which is simultaneously the source of reproduction of fixed
assets and a part of production costs and, consequently, effect on a wide range of
economic indicators: cost, price, profit, taxes, quantitative and qualitative assessment
of the market value of the enterprise. The relevance of its studying and finding ways
to optimize the the amortization policy of the enterprise is due, primarily, by the
existence of a significant number of unresolved issues that appear from time to time
with the adoption of the next imperfect normative and legal acts.
The definition of the amortization policy of the enterprise and problems of its
development have been considered deeply. These problems occupy the important
place both in economic schools, and in economic consciousness of society in general.
This allowed clearly define its main tasks, to find out the differences between the
categories “depreciation” and “amortization” that today are quite often unfairly
identified in the implementation of the amortization policy at the enterprise.
The main element of amortization policy formation of the enterprise was
determined the right choice of depreciation method.
The attention is focused to the correctness and appropriateness of the choice of
depreciation method for each object of fixed assets. The methods of depreciation are:
straight-line, reducing the residual value, rapid decrease in residual value, cumulative
and production. Each of these methods has its advantages and limitations. So in
35
choosing the method you should take into account all of them. It is advisable to
choose a specific method for calculating depreciation for each of their groups because
enterprises have a variety of objects of fixed assets on the balance. We must admit
that between groups are typical differences in terms of of beneficial use and in
obtaining the economic benefits from the use of each object of fixed assets. However,
the choice of economically substantiated methods of calculating depreciation are not
the only defining element for optimization of amortization policy of the enterprise.
Significant attention has also been directed to take account of cost criteria for
recognition FA.
Since, the minimum value of fixed assets amounted to 2500 hrn. up to the 1st of
September, 2015, then from that date it has increased to 6000 hrn.
Due to the changes was offered to make changes to those enterprises that will
determine the tax differences to the Decree on accounting policy and to change value
criterion for LNTA in accounting, setting it from the 1st of September, 2015, at the
level 6000 hrn. Thus in such conditions the necessity to divide FA into two groups
disappears – objects that meet the recognition criteria FA in accounting and and
objects that do not meet these criteria, but are objects of FA in accounting.
It has been proved that the amortization policy is considered optimized in the
case when methods of depreciation deductions for different objects of fixed assets
will be appropriate selected by the enterprises and changes will be made up to the
Decree on the accounting policy relating to the cost criteria for LNTA in accounting.
36
UDC 316.334.2
Kvasniy L.H.,
cand. econ. sc., assistant professor of department
of theoretical and applied economics,
Shcherban O.Ya.,
Ivan Franko Drohobych State Pedagogical University
THE STUDY OF THE FUNCTIONAL COMPONENTS OF ECONOMIC
SECURITY OF ENTERPRISES IN THE SPHERE OF TOURIST SERVICES
Statement of the problem. In the process of global structural transformations, the
role of tourist companies, which also belongs to the service sector. Companies in
travel services today have significant potential in the global economy.
The aim of the article is a comprehensive study of the functional components of
economic security of enterprises in the sphere of tourist services.
In conditions of uncertainty and changeability of the external environment, the
problem of ensuring economic security of enterprises in the sphere of tourist services,
which is determined by an effective system of protection against internal and external
threats, is quite topical and is one of the priorities of modern scientific research.
Under the economic safety of the enterprises of sphere of tourism services understand
the functioning of tourist enterprises of a specific region or the whole country in a
certain period of time, which is characterized by the absence of threats and thus the
combination of tourism resources and infrastructure, which allows to ensure stable
development of specific territorial recreational system in the future.
In the article the structure of economic security of the enterprise of sphere of
tourist services. The main criteria for assessing the reliability and efficiency of
economic security of the tourist business. Author 's definition of the scope of travel
services company, is an entity different organizational forms of business, performing
functions of reception, accommodation, service, entertainments, business, health,
sports and other tourist destination. The classification of the major functional
components of the economic security of the tourist business.
Conclusions from the study. Economic security is each enterprise in the sphere
of tourist services is the individual, its integrity and effectiveness depend on the
37
current state of the legislative base, the amount of logistical and financial resources
allocated by the heads of enterprises, from the understanding of all staff of the
importance of business security, as well as from the experience of managers of
security companies. Reliable economic security of an enterprise is possible only
when comprehensive and systematic approach to its organization.
This system provides an opportunity to assess the growth prospects of the
company, to develop tactics and strategy of its development, to reduce the impact of
the financial crisis and the negative impact of new threats and dangers.)
Entered further classification of functional components of the economic security
of enterprises in the tourism services that unlike existing security includes internal
environment of its functional components. In connection with this proposed structure
improved economic security sphere of tourism with the notion of the functional
characteristics of each component. An author's definition of economic security sphere
of tourism, which is a universal category, reflecting the security actors of socio-
economic relations at all levels and includes a system of means of ensuring economic
stability and competitiveness of tourism enterprises.
The proposed functional system provides the opportunity to assess the prospects
for growth in tourist enterprises, develop tactics and strategy of its development,
reduce the effects of the financial crisis and the negative impact of new threats and
dangers.
References
1. Zhurnal Vsemirnoy turisticheskoy organizatsii “Turisticheskiy barometr”
[Journal of the World Tourism Organization, "Tourism Barometer"] (UNWTO World
Tourism Barometer)", available at: http://mkt.unwto.org/ru/barometer (access date
November 12, 2015).
2. Аrefievа, О.V. and Kuzmenko, T.B. (2005), Planuvannia ekonomichnoi
bezpeky pidpryiemstva [Planning of economic security companies], Vyd-vo
Yevropeiskoho un-tu, Кyiv, Ukraine, 170 p.
38
3. Bокіi, V.І. (2003), “The economic security of the enterprise – the most
important component of financial stability”, Aktualni problemy ekonomiky, no 8,
pp. 111-114.
4. Kovalov, D. and Sukhorukova, T. (1998), “The economic security of the
enterprise”, Ekonomika Ukrainy, no. 10, pp. 48-52.
5. Kvasnii, L.H., Popivniak, O.M. and Shcherban, O.Ya. (2015), “Strategic and
tactical planning of the company as the main components of a mechanism to ensure
its economic security”, Naukovyi visnyk Mykolaivskoho Natsionalnoho universytetu
imeni V.O. Sukhomlynskoho. Ekonomichni nauky, no. 1(4), pp. 50-51.
6. Iliashenko, S.N. (2003), “Components of economic security and approaches to
assessment”, Aktualni problemy ekonomiky, no. 3(21), pp. 12-19.
7. Moiseienko, I.P. and Marchenko, O.M. (2011), Upravlinnia finansovo-
ekonomichnoiu bezpekoiu pidpryiemstva [Financial and economic security of the
enterprise], tutorial, Lviv, Ukraine, 380 p.
8. Коrniienkо, О.М. (2010), “Managing the economic security of tourism
enterprises”, Visnyk Dnipropetrovskoho universytetu. Seriia “Ekonomika”, Iss. 4 (2),
pp. 112-116.
9. Kokorieva, O.V. “The economic security of tourism enterprises in public
administration”, available at: http://tourlib.net/statti ukr/korzh.htm (access date
November 12, 2015).
UDC 330.131.5
Trach R.V.,
postgraduate student,
Kyiv National University of Construction and Architecture
CHOISE OF THE OPTIMAL SOURCES OF FUNDING FIXED ASSETS
REPLACEMENT IN THE CONSTRUCTION COMPANIES
At the present stage of construction companies’ development challenges how to
organize and operate the machinery fleet are put at a totally new level. The innovative
direction of the development is the main one among them. Filling the construction
39
and road machinery markets with modern machines, tooling a great number of
machines with the broad set of removable equipment and numerous working
attachments provide opportunities to multiple choice depending on the work
performed to meet the requirements to the quality of performance indicators.
Purpose of article the development of the model to choose the optimal source of
investment resources to support innovative activity of construction companies.
The basic economic principle of construction companies’ activity lies in the
pursuit of economic efficiency, i.e. the excess of its performance (revenue) over
expenses. This principle subordinates all rational management decisions. Income is
an economic category, because it reflects money relations between the contractor and
the consumer, which are regulated by the price for the fulfillment of the technological
process. Income is the main source of raising own funds for the road organization.
The article studies the economic efficiency of fixed assets replacement based on
the calculation of the net present value (NPV) taking into account the risks that are
possible at different stages of the innovation project implementation.
Let’s construct the simulation modeling algorithm:
1. Identify the required dimensions of the sources of funding for the acquisition
of fixed assets.
2. Consider available alternatives in financing; determine money payments for
each alternative throughout the project.
3. Determine key factors that affect the implementation of the investment
project. Key factors include those changes which lead to the largest deviation values
of NVP.
4. Establish extreme values (maximum and minimum) for chosen key factors
and give the nature of their probability distribution function.
5. Carry out computer simulation modeling of key factors. In accordance with
random modeled values of key factors calculate the value of NPV.
6. Implement statistical analysis of obtained data and calculate parameters that
quantitatively characterize the risk of the project (mathematical expectation of NPV,
variance, standard deviation σ. etc.). (Using the rule of “three sigma”, value of the
40
random variable, in this case – NPV, with a probability close to 1, will be in the range
[M-3σ ; M-3σ]) .
7. Carry out economic and statistical analysis of simulation results using the
standard functions MS Excel.
The calculations show that the most cost-effective option is the purchase of
equipment by installments for 3 years. Another advantage of this scheme is that each
year the financial result is positive. To evaluate the economic risk standard deviation
of criterion indicator was used and additive utility function was built. The maximum
value of the utility function also corresponds to excavators purchase by installment
payments for 3 years.
The suggested technique and economic and mathematical model can be used by
the enterprises of the construction industry of Ukraine when making their decision on
the renewal of the machinery fleet.
References
1. Ben, T. (2006), “Methods for determining the economic efficiency of
investments: a comparative analysis”, Ekonomika Ukrainy, no. 6, pp. 41-46.
2. Vakhovych, I.V. and Pinchuk, Yu.B. (2008), “Investment risks of housing
finance in Ukraine”, Shliakhy pidvyshchennia efektyvnosti budivnytstva v umovakh
formuvannia rynkovykh vidnosyn [Ways of increasing the efficiency of construction
under the conditions of forming market relations], zbirnyk naukovykh prats
[collection of research papers], KNUBA, Kyiv, Ukraine, Iss. 19, pp. 31-34.
3. Vitlinskyi, V.V. and Velykoivanenko, H.I. (2004), Ryzykolohiia v ekonomitsi
ta pidpryiemnytstvi [Risk science in economics and entrepreneurship], monograph,
KNEU, Kyiv, Ukraine, 480 p.
4. Derzhavna tsilova ekonomichna prohrama rozvytku avtomobilnykh dorih
zahalnoho korystuvannia na 2013-2018 roky [State Target Economic Program on
development of public roads in the years 2013-2018], Postanova Kabinetu Ministriv
Ukrainy dated11 July 2013, no. 696, available at:
http://zakon4.rada.gov.ua/laws/show/696-2013-%D0%BF (access date October 06,
2015).
41
5. Ivanov, V.N. and Trofimova, L.S. (2012), Modelirovanie formirovaniia i
razvitiia parkov mashin dorozhnykh organizatsiy [Modeling the formative
development of machinery fleet of the road organizations], monograph, SibADI,
Omsk, Russia, 180 p.
6. Lutskiy, S.Ya. and Landsman, A.Ya. (2013), Korporativnoe upravlenie
tekhnicheskim perevooruzheniem firm [Corporate management of technical retooling
of the companies], Vyssh. Shk., Moscow, Russia, 319 p.
7. Yastremska, O.M. (2004), Investytsiina diialnist promyslovykh pidpryiemstv:
metodolohichni ta metodychni zasady [Investment activity of industrial enterprises:
methodological and methodical principles], monograph, 2nd ed., VA "INZhEK",
Kharkiv, Ukraine, 488 p.
8. Kozłowski, W. (2014), “Classification of the effects of constructing a road
infrastructure component”, ACTA SCIENTIARUM POLONORUM Oeconomia,
no. 13(2), pp. 93-103.
9. Panek, E. (2000), Ekonomia matematyczna, II wyd., Wydawnictwo Akademii
Ekonomicznej w Poznaniu, Poznań, Poland, 904 p.
42
ІІІ. Regional economics, the demography and social policies
UDC 330.341.1
Tsenkler N.I.,
cand. econ. sc., assoc. prof., associate professor of accounting,
Uzhgorod Trade and Economic Institute
Kyiv National University of Trade and Economics
ECONOMIC DEVELOPMENT OF CARPATHIAN REGION: FORWARD
ESTIMATES AND INDICATORS OF INFLUENCE
To build sustainable models of economic development of the region is
extremely important of predicting values of its economic development in the short
and long term period. The indicators of economic development and its defining of the
Carpathian region that priority affect the GRP and the amount of income, will answer
the question of priority actions in the areas of its economy, the region in general and
their priorities to accelerate of socio-economic development. The possible scenarios
for impact indicators that determine the main indicators of economic development
make it possible to estimate the amount of investment required and stimulation
required to fracture the negative trends and enter the optimum gradual development.
The process of improving basic indicators of economic development of the
Carpathian region – GRP and population income, depends on demographics,
employment, production of competitive goods and services from innovation.
Therefore it is necessary to develop a model calculation of priority indicators for the
economic development of the Carpathian region, which includes the following steps.
The first step is to choose the parameters that affect the economic development
of the Carpathian region and resulting parameters whose values should increase or
decrease. In the second step using factorial analysis and principal components
method the values of groups of influence factors on the economy of the Carpathian
region and the resulting performance were defined. The third step will include the
construction of regression equations that will set the value increase values depending
factors and their impact on the resulting performance. And the fourth step is
performed to determine possible scenarios GRP example, key indicators and income,
43
improving priority indicators that affect the increase in regional economic
development in normal and optimistic scenarios of development.
Predictive values of GRP Carpathian region and income of its population
depends on the scenario of further social and economic development with the support
of those factors, the effect of which will give the best results and allow to reverse the
negative dynamic that formed recently in the region were obtained and the different
variants of the impact on the factors and indicators of economic activity, which
allowed us to estimate uncontrollable pessimistic and optimistic scenarios for the
development of the economy of the Carpathian region were defined. The
uncontrolled pessimistic scenario of the development of economy of Carpathian
region in the coming years is expected to further decline GRP region – to 114082,2
million UAH in 2017. This process can improve the development of indicators
included in the factor F1, and achieve other projected values of 134710.2 million
UAH, while significantly improving the performance of the first group 142960.2
million UAH – first and second, 171936.2 million UAH – first, second and third
respectively. Note that significant development of these values together is very
difficult.
Expected results on the income of the Carpathian region showed that in the
pessimistic scenario its will fall to 158391.8 million UAH in 2017, its growth
potential while increasing performance factor groups according to 185178.8 million
UAH, 194714.8 million UAH and 236041.8 million UAH with an increase in factors
F1-F3. Demographic indicators form the basis for the factor F1, directly affecting the
size of population, employed population, production of graduates and vocational F3
factor in subsequent years.
Thus, the predicted values on quantities GRP Carpathian region and income of
its population depend on future scenarios of socio-economic development with the
support of those factors, the effect of development which will give the best results,
and will reverse the negative trend emerging in recent years in the region.
Implementation example with different variants influence the factors that shape the
final indicators of economic activity, will help choose the best options for solutions.
44
References
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2. Anderson, N.V. and Deyneko, A.M. (2013), “Methodological approaches to
the typology of border regions and territories of Ukraine”, Ekonomichni innovatsii :
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UDC 338.49
Ivanova N. V.,
cand. econ. sc., assoc. prof., assistant professor of department of management,
Chernigiv National Technological University
METHODOLOGY-ORGANIZATIONAL ASPECTS OF
MODERNIZATION OF PRODUCTIONAL INFRASTRUCTURE OF
REGIONAL SPACE
The development of methodology of modernization of production infrastructure
takes into consideration the following premises. Firstly, regional infrastructure acts
both as a specific public institution and a type of economic activity. It has the
material, production, socio-economic and environmental focus and is based on the
integration of regional, national and transnational network structures. Infrastructural
potential is represented by the available opportunities and untapped reserves in the
area of infrastructure maintenance of socio-economic needs of the region. Secondly,
the vector of logistics transformations of infrastructure potential due to the
peculiarities of the socio-economic relations and the process of reproduction, which
are formed within a specific regional area. Thirdly, the process of modernization of
production infrastructure is designed to optimize the relationship of material,
financial and information links in the formation of the regional logistic flows.
The methodology of modernization of production infrastructure of the region is
represented by us as set of methodological approaches, procedures, algorithms and
46
models that form the basis for regional development on the basis of logistics
transformations.
The methodological basis for the modernization are general and specific
principles. Separately it is necessary to determine the specific principles, which
reflect the substance of the implementation of logistics transformation and underline
their exclusivity relatively to the regional production infrastructure. These, in our
opinion, are the principles of genetic inheritance, inclusion, innovation, selectivity
and appropriateness.
The realization of the modernization process must conform to the laws of
general economic and system, and in the result a transformed system acquires new
properties, including genetics, integrative, synergistic.
The choice of the model of modernization processes is one of the key issues of
methodology and practical realization. There is an innovative way or catching up way
or modernization. Catch-up model, recommended for our country, based on the
selection and adaptation of advanced technological and institutional loans, which
have proved efficiency in other systems. However, this method is not limited to a
simple imitation, there is a need of adaptation of innovations to the peculiarities of
the host system and a competent implementation of them.
Modernization should be started from the regional level, creating an exclusive
regional logistic systems of production infrastructure. The success of the
modernization of logistics transformation of regional space is provided by the
integration of infrastructure industries into the European and global infrastructure
network, also by harmonization with accepted international community institutions,
as well as the proper use of existing national benefits.
An important question also is the choice of advanced, catching or agreed way of
development of the region and its infrastructure sectors. Infrastructural development
should be demand and investment provided. Therefore, in our opinion, there is a need
of focusing to the coordinated development of regional economics and infrastructure
potential.
47
The developed methodological positions of modernizing the region's
productional infrastructure, in contrast to the existing, provide the transformation
based on implementation to the system of logical competence and forming thread-
network model that facilitates the integration of the national infrastructure complex
into the European network.
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48
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49
UDC 331.567
Fedoryshyna L.M.,
cand. econ. sc., assoc. prof., head of department
of economy of enterprise and management,
University of Economics and Entrepreneurship
UNEMPLOYMENT IN UKRAINE: ACTUAL PROBLEMS AND WAYS OF
DECISION
One of the most pressing social and economic problems of modern Ukrainian
economy is unemployment. It is caused by both objective and subjective factors. On
the one hand, it is an essential characteristic of the market functioning and
development of society when it comes to the minimum level of unemployment in the
country, which can not be reduced and corresponds to the concept of full employment
(5-7%). On the other, when the unemployment rate exceeds the natural rate, there the
loss of potential GDP, declining purchasing power, human capital inefficiently used.
Purpose is to investigate the state of unemployment in Ukraine, to identify the
main problems and to suggest ways of decision.
The financial and economic crisis observed in recent years, and military
operations in the east of the country significantly aggravated problem of
unemployment in Ukraine. This is manifested primarily in reducing the proportion of
the economically active population of working age in the general population and
increasing numbers of unemployed working-age population. Also found that: 1) the
demand for workers is declining in almost all economic activities and on major
sections of the classification of professions; 2) remains a significant imbalance
between supply and demand of labor; 3) is quite significant amounts of involuntary
part-time employment; 4) the continuation of hostilities in the east led to the
relocation of temporarily occupied territories population growth at the expense of
unemployment, as well as increased emigration intentions among internally displaced
people on the background and so the relatively high number of employees Ukrainian
(including unofficial) abroad.
Thus, in forecasting future unemployment situation in Ukraine, to consider
factors that will cause a decrease or increase its level. Thus, the growth will result,
50
the need for further economic restructuring; scarcity of investment for job creation,
especially for internally displaced persons; raising the minimum wage. This is
undoubtedly manifest itself in such economic and social consequences, as the decline
in manufacturing GDP; reduction of tax revenues to the state budget; rising costs of
paying social assistance to the unemployed; the effect of the devaluation of higher
education and vocational training; increased social tension; reduce labor activity.
To overcome unemployment in Ukraine should conduct certain measures such
as: the practical implementation of state and regional employment programs; Ukraine
bringing the legislation in line with international standards; protection of the domestic
labor market; providing favorable conditions for development of small business and
entrepreneurship unemployed; address the discrepancy between the need for skilled
workers and the actual vocational qualification structure of the labor supply; technical
equipment and timely upgrading of jobs that will ensure that one of the main
principles of wages in the enterprise - the excess of labor productivity growth over
the growth of wages and eliminate fictitious jobs and reduce hidden unemployment
and others.
Furthermore, it should work to improve the competitiveness of domestic labor
by improving its quality, an increase of general education; certification training;
mobility of workers, which manifests itself primarily in expanding the range of
mastering employees of professions and specialties, as well as the ability to quickly
change jobs (go to the other divisions, branch office in another region or country)
and, of course, develop those sectors that give able to fully reproduce individual
human capital (healthcare, culture, sports). Special efforts should be put to create
(provide) the conditions and decent wages in all sectors of the domestic economy to
reduce migration flows to the mood of the population, primarily concerned persons.
References
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Ukraine today”, Finansovyi prostir, no. 3, pp. 119-126.
2. Yarova, L.H. (2015), “Analysis of unemployment in Ukraine and ways of its
overcoming”, Hlobalni ta natsionalni problemy ekonomiky : [ elektronne naukove
51
fakhove vydannia], Issue 4, pp. 752-755, available at: http://www.global-
national.in.ua/issue-4-2015/12-vipusk-4-berezen-2015-r/668-yarova-l-g-analiz-
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03, 2015).
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6. Shchodo nadannia posluh sluzhboiu zainiatosti vnutrishno peremishchenym
osobam stanom na 4.12.2015 r. [Regarding the provision of services employment
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07, 2015).
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katastrof-chn-masshtabi-2339/ (access date December 05, 2015).
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Ukrainian wants to flee abroad], available at:
52
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za-kordon.html# (access date December 05, 2015).
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02062015161200 (access date December 05, 2015).
UDC 332.12:338.432
Zhurakivskyi Ye.S.,
postgraduate student,
Mykolaiv National Agricultural University
FEATURES AND ASSESSMENT OF ECONOMIC SECURITY OF
AGRICULTURAL OF VINNYTSIA REGION
Vinnytsia region, as a region of Ukraine, is one of the elements of structure-
socio-economic system. As a territorial unit region is socio-economic, political and
cultural links with the center and other territorial and administrative entities that are
part of it. In terms of the planned measures in Ukraine to decentralize management of
the economy is greatly enhanced responsibility of local governments for the creation
and implementation of its own strategy for the economic security of the territory in
general and the agricultural sector in particular.
The potential of the agricultural sector should be seen as an integrated dynamic
set of all types of resources, which are essential components of the land-and water
use. The land provides the necessary material conditions for live UAH duration,
nights-man, an important, and for agriculture – foundations of his means of
production, while the subject of labor is a factor in biological productivity, the basis
of food and raw materials.
The aim of this work is the assessment of the economic security of the
agricultural sector Vinnytsia region with the definition of strategic potential for eco-
nomic security of the agricultural sector in the region.
We propose to discuss the block diagram interpretation strategic economic
potential of the agricultural sector:
53
economic and financial potential, reflecting the results of the business entities
directly in the region, and the value of financial and other support to the region higher
authorities and management, and reflects the amount of investment in agricultural
gazul;
industrial-technological potential represented means and objects of labor,
forming a logistical base for the implementation of productive and non-productive
activities in the region. Its value is characterized materialized capital industries
represented in the region, the level of territorial division of labor, conditions that
ensure the effective functioning of the productive resources of the territory;
naturally-ecological potential, which is based on natural resources and
environmental conditions. This potential includes all kinds of raw materials and
energy resources, which are in the region, its climatic and environmental conditions.
Derivatives of this potential is natural resources, climatic and ecological potentials.
Nature-resources potential is represented by energy stocks, soil, land, water and
biological resources that are involved or may be involved in the economic activities
of the region;
social and intellectual potential, which represented knowledge, scientific,
technical, economic and other types of information that is the basis for the
development of any management decisions. Displays the social situation and the state
of labor or industry area and is determined using the human development index
(index of comparative assessment of poverty, literacy, education, life expectancy and
other indicators of the country). In 2012-2013 the human development index Ukraine
ranked 78th in the world (human development index 0.74), in the years 2014-2015
the index of human development in Ukraine small and was equal to 0.73. For
comparison, developed countries accounted HDI 0.932, the countries of Central and
Eastern Europe and the CIS – 0.821, the average world index – 0.753;
institutional capacity, which reflects the existence of organizational structures
providing conditions for economic entities of business activity in the region. Saving
and institutional capacity building should be done by creating new and transformation
of existing legal, social institutions and institutes. Formation of institutional support
54
for development of the area or industry shall be based on tradition, economic and
ethno-cultural features of the area;
political and integration potential. As we know, economic integration – a
form of internationalization of economic activity (production), hight and deepening
interaction of national economies. It is caused by the growth of productive forces,
increased socialization of production and scientific-technical revolution. Economic
integration is manifested in the form of public association of countries, access of
goods to foreign markets under conditions of political will and leadership to meet the
criteria of integration associations. The objective necessity of Ukraine's integration
into the world economy and the development of international economic relations
directly derived primarily from the needs of the national system using playback
international division of labor to accelerate the transition to a market economy to the
country's development and growth of the wealth of society. This need is aimed at
creating an effective structure of the economy. Foreign economic relations in the
process of Ukraine's integration into the world economy also cover complex solved
by joint efforts of environmental problems. Finally, the development of foreign
economic relations opens up additional opportunities for the creation of appropriate
conditions to meet the vital needs of the people of Ukraine.
Thus, we can conclude that the potential of the agricultural sector Vinnitsa
region is quite high, but for the full realization of this potential will require some
effort on the part of the state. First of all, as a help in attracting foreign capital in
agricultural production. This can be done by developing an appropriate investment
policy, the implementation of which should contribute to improving the investment
attractiveness of the agricultural lands of the region.
The evaluation of the economic security of the agricultural sector Vinnytsia
region shows that the Vinnytsia region has a high level of agricultural production.
However, in the region there are opportunities for further development of agricultural
production and there is the problem of long-term economic security of the
agricultural sector.
55
References
1. Kozlovskyi, S.V., Kozlovskyi, V.O. and Burlaka, O.M. (2014), “The stability
of the agricultural sector in the region as a factor of economic growth Ukraine”,
Ekonomika Ukrainy, no. 9, pp. 59-73.
2. Kozlovskyi, S.V. (2010), Upravlinnia suchasnymy ekonomichnymy
systemamy, yikh rozvytkom ta stiikistiu [Management of modern economic systems,
their development and stability], monograph, Merkiuri-Podillia, Vinnytsia, Ukraine,
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(access date September 10, 2015).
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official website of the Main Department of Statistics in the Vinnitsa region], available
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(2012), Zovnishnoekonomichna diialnist: teoretychni ta praktychni aspekty [Foreign
trade: Theoretical and Practical Aspects], Khai-Tek Pres, Kyiv, Ukraine, 352 p.
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56
praktika [Investment potential of the region: theory, problems, practice], Ekonomika,
Moscow, Russia, pp. 22-23.
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6, pp. 57-62.
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7, pp. 99-104.
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Ekonomichna teoriia, no. 4, pp. 5-15.
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economies”, Ekonomika Ukrainy, no. 4, pp. 28-38.
57
ІV. Environmental еconomics and ecology
UDC 332.36; 631.95
Sydoruk B.O.,
cand. econ. sc., senior research fellow, head of the scientific
and technological department of agricultural economics,
information-analytical, marketing and innovation transfer,
Ternopil state agricultural experimental station of Institute of feed research
and agriculture of Podillya of NAAS
PECULIARITY OF THE RESEARCH THE IMPACT OF BIOENERGY
INDUSTRY TO ENSURE THE COMPETITIVENESS OF RURAL AREAS
AND SELECTED AGRICULTURAL UNITS
Aim of research is to develop and scientifically ground methodological
principles of research prove the efficiency of bioenergy sector in the context of
providing of competitiveness of rural territories and individual agrarian units as bases
of regional strategy of formation of resource-ecological safety.
In the study used the methods of scientific inquiry: monographic, compilation,
analysis and synthesis, induction (transfer of knowledge of certain facts to general
knowledge) and deduction, causal relationships of economic events and processes in
the agricultural sector under the influence used innovative technologies ensuring its
unity in the scientific study of the problem of effective development of bioenergy
sector in the context of the competitiveness of rural areas and some agrarian
formations in multilateral dialectical relation.
The results of the study we identified the main problems in the agricultural land
use associated with the impact of bioenergy industry to ensure the competitiveness of
rural areas and some agrarian formations, estimation procedure of efficiency power
consumption of secondary energy crop sector at the regional level.
The study of factors affecting the state of the agricultural sphere at the regional
level, will develop a system of effective measures to prevent degradation processes in
agricultural ecosystems, will increase the safety and efficiency of agricultural
production. This approach will create conditions for increasing productivity,
improving quality and reducing the cost of agricultural products.
58
To select the areas of investment in this area should focus primarily on ensuring
optimum combination of solving food and energy problems of the country.
To solve all these issues, it is important to implement a systematic approach to
the problem presented based on the consideration of environmental impact all
existence cycle of agricultural production – from manufacturing stage and primary
recycling of all kinds of natural raw materials and further stages producing and in the
operation of production up to the recycling or disposal (removal) of waste.
Implementation of this approach is only possible in conditions of state regulation of
market economy in the direction of greening. Therefore, it should be noted that the
problem of waste management is complex, requiring of deep restructuring and
renewal of production facilities for competitiveness of products while decreasing
environmental impact.
Therefore, to reduce the threats of environmental resource and socio-economic
development of rural areas is necessary implementation comprehensive system for
collecting and recycling resource valuable components of agricultural production,
economic mechanisms working interest of all entities in this area, including
population and sustainability of enterprises waste processing of agricultural sector,
organization of educational work.
Conclusions on the need to develop methods assess the development of
bioenergy sector in view of the impact of environmental and social components
towards achieving sustainability of rural development and improving public health.
Scientific novelty is the author's approach to the process of assessing the impact
of environmental constraints in the field of bioenergy and efficiency of the energy
intensity of secondary energy crop sector at the regional level in the context of the
competitiveness of rural areas and some agrarian formations.
The practical significance of the study is complete assessment of risks and
threats in the production of bio-energy at regional level and will form the main areas
of investment in this area, focusing primarily on the priority of ensuring food and
energy solving the country's problems.
59
References
1. Havrysh, V.I. (2010), “Determining the feasibility of biofuels for aggregated
indices”, Ekonomika APK, no. 2, рр. 31-35.
2. Hoisiuk, L.V. (2010), “Formation of raw materials for bioethanol production
in Ukraine”, Nauka i ekonomika, no. 2 (18), pp. 161-164.
3. Zinovchuk, N.V. and Skydan, O.V. (2010), “Ecological and economic
constraints of bioenergy production in Ukraine”, Zb. nauk. prats Vinnytskoho nats.
ahrar. un-tu, no. 42, pp. 102-106.
4. Kaletnyk, H.M. (2008), Rozvytok rynku biopalyv v Ukraini [The
development of the biofuels market in Ukraine], мonograph, Ahrarna nauka, Kyiv,
Ukraine, 464 p.
5. Blium, Ia.B., Heletukha, H.H., Hryhoriuk, I.P., Dubrovin, V.O., Yemets,
A.I., Zabarnyi, H.M., Kaletnik, H.M. et al. (2010), Novitni tekhnolohii biokonversii:
monohrafiia [New technologies of bioconversion: monograph], Ahrar Media Hrup,
Kyiv, Ukraine, 326 p.
6. Samoilik, M.S. (2011), “Evaluation of potential bioenergy Poltava region”,
Visnyk PDAA, no. 1, pp. 36-42.
7. Samoilik, M.S. (2014), “Risk assessment and resource-environmental threats
to the security of the region”, BIZNES INFORM, no. 6, pp. 185-192.
8. Suprunenko, S. (2005), “Economic aspects of sustainable development and
the role of the concept of cleaner production in greening the economy”,
Ekolohichnyi visnyk, no. 6, pp. 29-31.
9. Shkarupa, V. (2002), Osnovy ekolohii ta bezpeky tovariv narodnoho
spozhyvannia [Fundamentals of ecology and safety of consumer goods], textbook,
Kyivskyi natsionalnyi torhovelno-ekonomichnyi universytet, Kyiv, Ukraine, 314 p.
10. Shpychak, O.M. (2009), “Economic problems biofuel production and food
security Ukraine”, Ekonomika APK, no. 8, pp. 11-19.
11. Msangi, S. (2008), Biofuels, food prices and food security available at:
www.fao.org/ (access date November 05, 2015).
60
V. Innovation and investment activities
UDC 658:338.45:33D.341.1:DD5.591.6
Seisebaieva N.G.,
cand. econ. sc., assistant professor of department of finances and credit,
Zaporizhzhya National University
NEED FOR NEW FORMS AND METHODS OF INNOVATION IN THE
INDUSTRY
Framework ensures the sustainability of enterprises in a dynamic economic
environment should be science-based development of innovative enterprises. It
determines the rate of increase of the technological level and related costs.
Companies that develop on the basis of innovation, increase production, sales and
profits, increasing productivity, accelerating the reversibility of invested capital,
mastering the market and supplying high quality new products. Emerging market
businesses aimed at innovation, they need new forms and methods of innovation.
For the development of the real innovation is possible, because Ukraine
industry uses about 24% of domestic R & D. Needs improvement market forms and
methods of implementation of scientific and technical products. An analysis of
scientific and technical work (NNTR) performed in the period from 2010 to 2014,
revealed a number of objective reasons, the process of reducing their volumes,
namely:
• lack of funding;
• fluidity qualified;
• worsening relationship with research institutes and design, the company that
previously provided scientific and design developments.
The quality of scientific and technical ideas is not so much the level of living
or level of technology development in the country as to the level of intelligence and
ingenuity of citizens.
In modern conditions innovation is an essential element of improving the
efficiency of industrial enterprises. The introduction of scientific achievements and
61
inventions the company provides continuous updating and improvement of products,
having regard to technologies used. For domestic business generally inherent low
innovation activity. Moreover, analysis of the dynamics and innovative development
of Ukraine confirms that sad feature of recent years is slowing down innovation.
Due to the weakness of the economy means for enterprise innovation are not
significant, and often innovation in the market is the product of heroic efforts of
enthusiasts and a new type of product they are just for the company. In the industrial
market of Ukraine a clear advantage emerges implementation of new processes.
Modern Ukrainian market requires a team of experienced technicians with the
management that they could trust the project and major private investment. And
quality management innovation project should be complex:
• competent organization of NNTR,
• optimal selection of contractors,
• сontrol the timing, quality and costs, it is possible at and implementing
organizational and marketing innovations, whose share is still very small.
Therefore, to accelerate the development of innovative industrial companies
desired:
• providing financial resources priority directions of scientific developments,
• expanding sources of funding based on specific targets, venture capital funds
• сreation of mechanisms of stimulation of effective use of private and foreign
investment in the field of research, in priority research and development,
• reduction importozalezhnosti economy,
• expansion of innovative forms of infrastructure market.
References
1. Ofitsiinyi sait Holovnoho Upravlinnia statystyky u Zaporizkii oblasti [Official
Site Department of Statistics in the Zaporozhye region], available at:
http://zp.ukrstat.gov.ua_/ (access date Осtober 05, 2015).
2. Petrova, I.L., Shpylova, T.I. and Sysolina, N.P. (2010), Innovatsiina diialnist:
stymuly ta pereshkody [Innovation activities: incentives and obstacles], monograph,
Dorado, Kyiv, Ukraine, 320 p.
62
3. Priorytety investytsiinoho zabezbechennia modernizatsiinykh zrushen u
mashynobudivnii promyslovosti Ukrainy [Priorities for investment support
modernization improvements in the engineering industry of Ukraine], analitychna
zapyska [Policy Brief.], available at: http://www.niss.gov.ua/articles/1598/_/ (access
date Осtober 05, 2015).
4. Osaulenko, O.H. (2014), Statystychnyi shchorichnyk Ukrainy za 2013 rik
[Statistical Yearbook of Ukraine for 2013], Derzhavna sluzhba ststystyky Ukrainy,
Kyiv, Ukraine, available at: https://ukrstat.org/uk/druk/publicat/kat_u/publ1_u.htm_/
(access date Осtober 05, 2015).
5. Stupkiner, H.L. and Bozhanova, V.Yu. “Strategic approaches to innovation
development of modern enterprises”, available at:
http://www.economy.nayka.com.ua/?op=1&z=2450 _/ (access date Осtober 05,
2015).
6. Tomashevskyi, D.M. “Ukrainian market exists Innovations”, available at:
http://tndi.kiev.ua/st3-ua.htm_/ (access date Осtober 05, 2015).
7. Zhuk, I.M. (2015), Ukraina u tsyfrakh u 2014 rotsi [Ukraine in Figures
2014], statystychnyi zbirnyk [Statistical Yearbook], Derzhavna sluzhba ststystyky
Ukrainy, Kyiv, Ukraine, available at:
https://ukrstat.org/uk/druk/publicat/kat_u/publ1_u.htm_/ (access date Осtober 05,
2015).
8. Fedulova, L.I. (2008), “Prospects for technological innovation and industry
development in Ukraine”, Ekonomika Ukrainy, no. 7, pp. 24-36.
9. Ofitsiinyi sait Holovnoho Upravlinnia statystyky u Zaporizkii oblasti [Official
Site Department of Statistics in the Zaporozhye region], available at:
http://zp.ukrstat.gov.ua_/ (access date Осtober 05, 2015).
10. Petrova, I.L., Shpylova, T.I. and Sysolina, N.P. (2010), Innovatsiina diialnist:
stymuly ta pereshkody [Innovation activities: incentives and obstacles], monograph,
Dorado, Kyiv, Ukraine, 320 p.
11. Priorytety investytsiinoho zabezbechennia modernizatsiinykh zrushen u
mashynobudivnii promyslovosti Ukrainy [Priorities for investment support
63
modernization improvements in the engineering industry of Ukraine], analitychna
zapyska [Policy Brief.], available at: http://www.niss.gov.ua/articles/1598/_/ (access
date Осtober 05, 2015).
12. Osaulenko, O.H. (2014), Statystychnyi shchorichnyk Ukrainy za 2013 rik
[Statistical Yearbook of Ukraine for 2013], Derzhavna sluzhba ststystyky Ukrainy,
Kyiv, Ukraine, available at: https://ukrstat.org/uk/druk/publicat/kat_u/publ1_u.htm_/
(access date Осtober 05, 2015).
13. Stupkiner, H.L. and Bozhanova, V.Yu. “Strategic approaches to innovation
development of modern enterprises”, available at:
http://www.economy.nayka.com.ua/?op=1&z=2450 _/ (access date Осtober 05,
2015).
14. Tomashevskyi, D.M. “Ukrainian market exists Innovations”, available at:
http://tndi.kiev.ua/st3-ua.htm_/ (access date Осtober 05, 2015).
15. Zhuk, I.M. (2015), Ukraina u tsyfrakh u 2014 rotsi [Ukraine in Figures
2014], statystychnyi zbirnyk [Statistical Yearbook], Derzhavna sluzhba ststystyky
Ukrainy, Kyiv, Ukraine, available at:
https://ukrstat.org/uk/druk/publicat/kat_u/publ1_u.htm_/ (access date Осtober 05,
2015).
16. Fedulova, L.I. (2008), “Prospects for technological innovation and industry
development in Ukraine”, Ekonomika Ukrainy, no. 7, pp. 24-36.
UDC 330.341.1
Demchenko H. V.,
postgraduate student,
Simon Kuznets Kharkiv National University of Economics
THEORETICAL FOUNDATION OF INNOVATION: THE ANALYSIS
OF ESSENCE
Economic theory of innovations, being one of the most widely accepted
economic doctrines of the present days for the majority of developed and developing
countries, including Ukraine, at this moment is on the stage of forming and active
development.
64
The competitiveness level of enterprise in the market depends on many factors,
the main of them are: regular updating of the main production facilities, timely
introduction of state-of-the-art technologies, development of strategic and marketing
plans for introduction of products into the market, all of that to any extent depends on
innovative activity performance in the enterprise. As practice shows, the
management's knowledge about modern approaches regarding determination of
innovations essence, their types, ability to arrange the innovation activity process in a
right way, play the key role for the development of the enterprise and maintaining its
competitiveness in the modern conditions of external environment. Therefore the role
and rationale of the analysis of innovation activity and innovation processes essence
with regard to modern realities is increasing.
Researches and analysis of the problem of innovation theory generation are
presented in the works of foreign and national scientists. Special attention should be
paid to the researches of Schumpeter J.A., Freeman С., Nelson R., Winter S., Solow
R., Yakovets Y.F. and others. But the question of determination of innovations and
innovative process essence at the microlevel remains to be insufficiently researched.
Purpose of the article is to determine innovations and innovative process essence
within evolutionary and institutionary approaches.
“Evolutionary theory of the company”, proposed by scientists Nelson R. and
Winter S., is based on the behavior analysis of companies in competitive
environment. The search and selection of the most efficient routines depend on
external environment and form the process content of innovative activity
performance at the microlevel.
According to the evolutionary approach, innovations are the changes, which
arise at the level of separate enterprises or organizations and are applicable to the
whole field and generate new economic conditions later in their interacting process.
In their turn, enterprises or organizations, reacting on new conditions, select
corresponding behavior strategies, at the same time disposing of routines. The main
thesis of work is in the fact that the main factor of economic changes is science and
technology and arrangement progress that take place at the microlevel.
65
The organizational-institutionary approach is based on the concept of
innovations as organizational process. It allows to take into account internal
organization of the companies: structure; coordination methods between departments,
for example, between production and marketing departments; motivational
mechanisms and management system; personnel management, i.e. conditions of
internal and external mobility of employees.
Within organizational approach, innovations are addressed with regard to
organizational structure that fosters innovations. Within the framework of
institutionary approach, the analysis is supplemented with the study of institutes as
establishments and determined rules of behavior. Thus, the company is the central
agent of innovations; the innovation process is addressed as the method of
dissemination, distribution of information and knowledge within the company and as
the complex of relations between scientific and research activity of the company that
confirms the role of organizational component as the key factor of its company.
References
1. Alchian, A. (2005), Neopredelennost, evolutsiia i ekonomicheskaia teoriia
[Uncertainty, evolution and economic theory], Khrestomatiia po evolutsionnoy
ekonomicheskoy teorii [Readings on the evolution of economic theory], GU-VShE,
Moscow, Russia, 199 p.
2. Shumpeter, Y.A. (2008), Teoriia ekonomicheskogo razvitiia [The theory of
economic development], Direkt Pablishing, Moscow, Russia, 305 p.
3. Eggertsson, T. (2000), Ekonomicheskoe povedenie i instituty [Economic
behavior and institutions], Delo, Moscow, Russia, 280 p.
4. Yakovets, Yu.V. (2008), Epokhalnye innovatsii [Epochal innovations],
Ekonomika, Moscow, Russia, 190 p.
5. Coriat, B. and Weinstein, O. (2002), “Organizations, firms and institutions in
the generation of innovations”, Research Policy, no. 31, pp. 273-290.
6. Edquist, C. (1997), “Systems of Innovation: Technologies, Institutions and
Organization”, Cassel, London, 230 p.
66
7. Freeman, C. (2008), “Systems of Innovation: Selected Essays in Evolutionary
Economics”, Edward Elgar Publishing Ltd, 348 p.
8. Freeman, C., Nelson R., Silverberg G. and Soete L., (1988), “Technical
Change and Economic Theory”, Pinter, 348 p.
9. Nelson, R.R. (1993), “National Innovation Systems. A Comparative
Analysis”, Oxford University Press, New York, 230 p.
10. Nelson, R.R. and Winter, S.G. (1982), “An Evolutionary Theory of
Economic Change”, Harvard University Press, 185 p.
11. Solow, R.A. (1956), “A Contribution to the Theory of Economic Growth”,
Quarterly Journal of Economics, Volume 70, pp. 65-94.
UDC 331.103
Leliuk Yu.V.,
postgraduate student,
National Academy of Supervisory Frame of Culture and Arts
THE DEVELOPMENT OF THE EFFECTIVE MOTIVATION MECHANISM
TOWARDS CREATIVE WORKERS IN COUNTRYSIDE AREAS BASED ON
GRADING EVALUATION SYSTEM
Current economic conditions give rise to special requirements towards new
employees, so the development of cultural institutions in rural areas is not possible
without creating an effective motivational mechanism. Indeed, in terms of scientific
and technological progress, there is an urgent need for effective and rational methods
of personnel management that will ensure the revitalization of effective work,
improve the quality of the end result, nourish the motives of creativity and
innovation. A key factor in the performance of rural cultural institution is complex
and qualitative assessment of staff, which will provide an opportunity to identify
individual abilities and contribution to the establishment of each employee. Actually
performance evaluation procedure has no value without interaction with a decisive
factor of effectiveness, which is motivation.
67
The article reveals the essence and importance of effective motivation
mechanism and determine types of motivation of creative workers. The method of
assessment of personal contribution to the development of activities and cultural
institutions in rural areas (point system evaluation) is offered, which will assess the
result of the performance of the employee and simultaneously develop its potential.
The criteria of grade evaluation system is determined. The system of material
motivation of cultural institution employees in rural areas is formulated. The range of
evaluation criteria for each measurement is established. The research analyzes such
evaluation criteria as "discipline and work efficiency" for employees of clubs and
libraries, defines parameters in evaluation points. It also characterizes evaluation
criteria for “organizational skills and creative activity”, and analyses the evaluation
index in points. The criteria of evaluation of "Individual employee qualities" and
assessment indicators are presented in points. Outlined assessment of "professional
knowledge" based on Unified tariff and proposed additional evaluation criteria in this
category, are evaluation indexes in points.
The research presents characteristics of estimated value coefficient for each
category and determines that the highest rate of value coefficient is the "discipline
and work efficiency" criterion with the figure of 39%. The grades transfer scale of
material bonus charging for employees of cultural institutions in rural areas is
proposed. The size of fines and pecuniary compensation is defined. Practical
application of this method allows to implement a systematic approach to assessing,
formulating new requirements for employees of cultural institutions in rural areas.
The proposed system has been successfully implemented scores on computer
technology.
References
1. Wong Zachary (2007), Human Factors in Project Managemend teamwork and
motivation, America, 345 p.
2. Balabanova, L.V. and Sardak, O.V. (2011), Upravlinnia personalom
[Management of personnel], Tsentr uchbovoi literatury, Kyiv, Ukraine, 468 p.
68
3. Horobets, N.M. (2012), “Approaches to the evaluation of motivation
agricultural workers”, Naukovi pratsi Poltavskoi derzhavnoi ahrarnoi akademii.
Seriia: Ekon. nauky, Iss. 4, volume 2, pp. 99-104.
4. Hubenko, A.V. (2006), “The value of the employment potential for economic
development enterprise”, Ekonomika i marketynh v XXI storichchi, part 1, 80 p.
5. Danko, Yu.I., Zhmailov, V.M. and Bondar, V.V. (2012),“ The motivation of
the personnel undertaking, as part of ensuring competitiveness”, Naukovi pratsi
Poltavskoi derzhavnoi agrarnoi akademii, PDAA, Poltava, Ukraine, Iss. 2 (5), Vol. 1,
pp. 79-82.
6. Luchshie HR – resheniia (2006), [Top HR – solutions], Vershina, Moscow,
Russia, 272 p.
7. Merfi, Dzh. (2007), Polnoe sobranie zakonov Merfi [Complete Collection of
Laws Murphy], Popurri, Minsk, Bieloruss, 608 p.
8. Opanasiuk, Yu.A. and Rud, A.V. (2012), “Improving the assessment of
personnel in the enterprise”, Ekonomika, no. 1, pp. 134-140.
9. Polishchuk, P.V. (2011), “Analysis methods and evaluation systems and pay”,
Visnyk Khmelnytskoho natsionalnoho universytetu. Ekonomichni nauky, no. 3, Vol. 3,
pp. 255-258.
10. Pro vporiadkuvannia umov oplatu pratsi pratsivnykiv kultury na osnovi
Yedynoi taryfnoi sitky [On regulation of labor remuneration culture based on Unified
tariff], Nakaz Ministerstva kultury i turyzmu Ukrainy dated 18.10.2005 no. 745,
available at: http://zakon2.rada.gov.ua/laws/show/z1285-05 (access date November
20, 2015).
11. Pro kolektyvni dohovory i uhody [About Collective Agreements], Zakon
Ukrainy dated 01.07.1993 no. 3356-XII, available at:
http://zakon5.rada.gov.ua/laws/show/3356-12 (access date November 20, 2015).
12. Pro pensiine zabezpechennia [On pensions], Zakon Ukrainy dated
05.11.1991 no. 1788-XII, available at: http://zakon3.rada.gov.ua/laws/show/1788-12
(access date November 20, 2015).
69
13. Pro poriadok vyrishennia kolektyvnykh trudovykh sporiv (konfliktiv) [On the
procedure for settling collective labor disputes (conflicts)], Zakon Ukrainy dated
03.03.1998 no. 137/98-BP, available at: http://zakon3.rada.gov.ua/laws/show/137/98-
вр (access date November 20, 2015).
14. Sivashenko, T.V. (2011), “Current approaches to evaluating staff”,
Ekonomichnyi analiz, Issue 8, part 2, pp. 315-317.
70
VІ. Accounting, analysis and audit
UDC 658.14.012.2
Nestoryshen I.V.,
cand. econ. sc., assistant professor,
head of department of scientific researches of organizational questions of
custom affair,
State Research Institute of Custom Affair,
Khoma D.M.,
cand. econ. sc., assistant professor,
head of department of accounting, audit and finances,
University of Economics and Entrepreneurship;
FEATURES PLANNING AND ALLOCATION OF INDIRECT COSTS IN
THE CONTEXT OPTIMIZATION OF FINANCIAL RESULTS OF
INDUSTRIAL ENTERPRISES
The transition to market conditions require radical rethinking of content,
methods and tools for planning, engineering enterprises especially true with their
wide range, considerable complexity and duration of the production process.
However, in most companies there are transitional difficulties related to the lack of a
unified methodological approach to planning. When developing new approaches to
planning must take into account the main difference of policy planning from the
market – a faster flow of market processes. The main task of domestic enterprises in
such circumstances is the use of new approaches and tools that would ensure an
appropriate level of flexibility in dynamic enterprise environments.
The study is to develop approaches to planning and allocation of indirect costs in
view of optimizing financial results of enterprises
Many scientific sources revealed a new method – a sensitivity analysis of
financial results, which offered a number of formulas to calculate the impact of price
changes on income, sales, variable and fixed costs. However, these calculations can
be performed only if one type of product produced. As the group of authors, in terms
of a multiple production value profit base by product is highly dependent on the use
of a traditional method of allocation of fixed costs. During the distribution of fixed
71
costs in proportion to the direct wage will be the most profitable products with low
direct wages, and during distribution in proportion to the material costs - products
with the least materials intensity. In addition, the decision regarding one product can
not be considered separately from the others. Changing the sales of one product for
another, etc. as a result causes redistribution of fixed costs, and the profit will not
equal the basic earnings and its growth from one or other change
In terms of a multiple production value profit base by product is highly
dependent on the use of a traditional method of allocation of fixed costs. During the
distribution of fixed costs in proportion to the direct wage will be the most profitable
products with low direct wages, and during distribution in proportion to the material
costs – products with the least materials intensity. In addition, the decision regarding
one product can not be considered separately from the others. Changing the sales of
one product for another, etc. as a result causes redistribution of fixed costs, and the
profit will not equal the basic earnings and its growth from one or other changes. In
the product policy of optimization problems is proposed to use "profit margin ratio,"
which reflects the potential profitability of products. Note that changing the size of
the overhead costs or method of distribution does not affect its value, and its level
depends only on the ratio of variable costs and product prices.
To create an effective planning system that provides managers and correct
operational information, comply with one rule: to allocate indirect costs in proportion
to the profit margin that economists provide accurate information on such factors as
the cost of products, price and profit.
Using ratio and break-even factor in the profit margin of the company, providing
the planning and management of reliable and timely information that is critical in
today's economic conditions. In our opinion, these instruments should be the basis for
flexible planning system. Subsequent scientific studies planned more detailed
analysis of the possibility of using these planning tools in the mechanical
engineering.
72
References
1. Ivanova, V.V. (2006), Planuvannia diialnosti pidpryiemstva Planning of the
company, tutorial, Tsentr navchalnoi literatury, Kyiv, Ukraine, 472 p.
2. Khan, D. (1997), Planirovanie i kontrol: kontseptsiia kontrolinga Planning
and control: controlling concept, Translated by A.A. Turchak, L.G. Golovach and
M.L. Lukashevich, Finansy i statistika, Moscow, Russia, 800 p.
3. Khoyer, V. (1992), Kak delat biznes v Evrope How to do business in
Europe, Progress, Moscow, Russia, 253 p.
4. Savchuk, V.P. (2001), Finansovyy menedzhment predpriiatiy: prikladnye
voprosy s analizom delovykh situatsiy Financial management of the enterprises:
applied questions with the analysis of business situations, Izdatelskiy dom
«Maksimum», Moscow, Russia, 268 p.
5. Livoshko, T.V. and Knyrnyk, A.O. (2014), “Analysis planning methods in
industrial profits”, Ekonomichnyi visnyk Zaporizkoi derzhavnoi inzhenernoi
akademii, no. 6, pp. 159-163.
6. Vytraty [Costs] (2004), Polozhennia (standart) bukhhalterskoho obliku 16
[Position (Standard) 16], Kompas, Kyiv, Ukraine, pp. 148-160.
7. Orlov, O.O. and Riasnykh, Ye.G. (2003), Marzhinalnaia pribyl v
еkonomicheskikh raschetakh na promyshlennykh predpriiatiiakh Marginal profit in
economic calculations in industrial plants, Izdatelskiy dom «Skarby», Kiev, Ukraine,
132 р.
8. Orlov, O.O., Riasnykh, Ye.H. and Hordieieva, T.A. (2012), “The use of
marginal analysis and sensitivity analysis in the formation of the production program
of machine-building enterprise”, Ekonomika promyslovosti, no. 1, pp. 252-258.
73
UDC 346.62:336.713
Baryshevska I.V.,
cand. econ. sc.,
assistant professor of department of finances and credit,
Korabakhina A.Yu.,
assistant professor of department of finances and credit,
Mykolaiv National Agricultural University
THE LEGISLATIVE AND PRACTICAL ASPECTS OF ACCOUNTING
AND AUTHORIZED CAPITAL OF COMMERCIAL BANKS
The banking system of Ukraine in an unfavorable economic and political
situation can be characterized by a number of key issues. That is why today a
significant number of banks are declared as insolvent, the liabilities had increased due
to currency devaluation, the banking assets quality had also worsen.
The problems of formation and registration of the authorized capital had been
discussed by many scientists and economists, in particular, I. Volkova, L. Kindratska,
A. Kirizleeva, A. Korenev, N. Litvin, O. Miroshnichenko, T. Savchenko,
P. Smerichevskyy and others.
The authorized capital of the bank is formed in accordance with the laws of
Ukraine and constituent documents of the bank. Cash contributions to the formation
of the share capital can be realized by Ukrainian residents with UAH and by non-
residents of Ukraine with foreign convertible currency or in UAH.
Up to 01.01.2015 capital of domestic banks is USD180.2 billion as it was
registered which is more for 51.2% compared to 2010. However, the significant
devaluation of the national currency, the deterioration of loan portfolio quality,
increasing of currency risk and reducing of the banks with banking license of the
National bank of Ukraine (from 180 to 163), had led to the decrease of the domestic
banks’ authorized capital in January 2015 by 2.7% compared to 2014, which is a
negative trend of the banking sector.
According to the Regulations on the Application of Ukrainian banks Accounts,
the passive account of 5000 for the authorized capital accounting "The authorized
bank’s capital" had been put. For the credit loan amount the share capital had
74
increased; and for the debit it had reduced. Credit balance of this account reflects the
total amount of registered shareholders or participants of the share capital.
The reflection in the share capital accounting begins with the registration of
shares prospectus. It is a document which contains information on placement of
shares and other information, including description of the issuer; data on officers of
the issuer; description of the issuer and possible risk factors in its activities;
information on the monetary liabilities of the issuer; information on the persons
responsible for the audit of the issuer; information on the proceedings of the
bankruptcy or application of rehabilitation and more.
Documents on full payment of the founders’ contributions to the share capital
are submitted in the form of payment documents’ copies of legal entities and
individuals – members of the bank's contributions to share capital together with
information on the status of the authorized capital.
During a capitalization the pressing issues is the "quality" of capital and
transparency of its use. Features of the formation and registration of the share capital
of banks are authentic information’s reflection on the contribution of the shareholders
(participants); and a simplified procedure of the official results’ registration of
banknotes’ overissue through changes to the Plan of Accounts for banks in Ukraine.
References
1. Verkhovna rada Ukrainy (2000), Pro banky i bankivsku diialnist [About
banks and banking activity], Zakon Ukrainy, no. 2121-III dated 07.12.2000, available
at: http://zakon1.rada.gov.ua/laws/show/2121-14 (access date October 25, 2015).
2. Natsionalnyi bank Ukrainy (2014), Pro pryvedennia statutnoho kapitalu
bankiv u vidpovidnist do minimalno vstanovlenoho rozmiru [About bringing the share
capital of banks in accordance with the minimum size set], Postanova Pravlinnia
Natsionalnoho banku Ukrainy no. 464 dated 06.08.2014, available at:
http://zakon4.rada.gov.ua/laws/show/v0464500-14 (access date October 10, 2015).
3. Analitychnyi ohliad bankivskoi systemy za I kvartal [Analytical review of the
banking system in the first quarter 2015], available at: http://rurik.com.ua (access
date October 19, 2015).
75
4. Natsionalnyi bank Ukrainy (2011), Pro poriadok reiestratsii ta litsenzuvannia
bankiv, vidkryttia vidokremlenykh pidrozdiliv [About the registration and licensing of
banks, opening the isolated units], Postanova Pravlinnia Natsionalnoho banku
Ukrainy no. 306 dated 08.09.2011, available at:
http://zakon4.rada.gov.ua/laws/show/z1203-11/page#n20 (access date October 10,
2015).
5. Natsionalnyi bank Ukrainy (2004), Pro zastosuvannia Planu rakhunkiv
bukhhalterskoho obliku bankiv Ukrainy [About use of Plan accounts of banks
Ukraine], Postanova Pravlinnia Natsionalnoho banku Ukrainy no. 280 dated
17.06.2004, available at: http://zakon4.rada.gov.ua/laws/show/z0919-04 (access date
October 01, 2015).
6. Natsionalnyi bank Ukrainy (2013), Pro zminy do Planu rakhunkiv
bukhhalterskoho obliku bankiv Ukrainy [About changes to the Chart of Accounts of
banks Ukraine], Postanova Pravlinnia Natsionalnoho banku Ukrainy no. 3 dated
08.01.2013, available at: http://zakon4.rada.gov.ua/laws/show/z0166-13 (access date
October 14, 2015).
7. Lytvyn, N.B. (2010), Finansovyi oblik u bankakh (u konteksti MSFZ)
[Financial accounting in banks (in the context of IFRS)], textbook, Khai-Tek Pres,
Kyiv, Ukraine, 608 p.
8. Natsionalnyi bank Ukrainy (2001), Pro zatverdzhennia Instruktsii pro
poriadok rehuliuvannia diialnosti bankiv v Ukraini [About approval of Instruction on
regulation of banks in Ukraine], Postanova Pravlinnia Natsionalnoho banku Ukrainy
no. 368 dated 28.08.2001, available at: http://zakon4.rada.gov.ua/laws/show/z0841-
01 (access date October 14, 2015).
9. Verkhovna rada Ukrainy (2006), Pro tsinni papery ta fondovyi rynok [About
securities and stock market], Zakon Ukrainy no. 3480-IV dated 23.02.2006, available
at: http://zakon4.rada.gov.ua/laws/show/3480-15/page3 (access date October 11,
2015).
10. Smerichevskyi, S.F. and Kirizlieieva, A.S. (2014), Finansovyi oblik u
bankakh [Financial accounting in banks], textbook, Kondor, Kyiv, Ukraine, 408 p.
76
UDC 621.002:658.56
Ocheretko L.M.,
cand. econ. sc., assoc. prof.,
assistant professor of department of accounting and audit,
Safronov Ye.V.,
Zaporozhia National Technical University
THE MODEL FOR INTERNAL CONTROL OF CORRECTNESS OF
ACCOUNTING REFLECTION OF OPERATIONS WITH WASTES
It has been ascertained that many objects that form its integrity and importance
for the enterprise are distinguished in the organization system of internal control.
Since the corresponding percentage of wastes is constantly formed in the production
process, so there is an urgent need in distinguishing of such object for internal control
as the production wastes and expenditures aimed at utilization or disposal.
It has been established that according to ISA 315 “Understanding the entity and
its environment and the assessment of the risks of substantial distortions” internal
control is a process that is defined and which affect the person empowered
management and top management, and other personnel providing reasonable
confidence to achieve the objectives of the entity regarding the reliability of financial
reporting, performance and compliance with applicable laws and normative acts.
It has been proved that the functions of internal control of operations with wastes
are deeply integrated with management functions. It is difficult to find at least one
element of the management cycle, which would be separated from the process of
waste management. So, theoretically considering each step as a separate element of
the management process, we can assume that the element of internal control of
operations with wastes is present at every stage and connected with other subsystems
of management, including accounting, analysis, planning, etc.
It has been established that internal control of operations with production wastes
provides a set of sequential steps that can be grouped by their functionality into
certain stages: organizational, methodical and efficient, which is caused by the need
to observe implementation of the tasks assigned to the control subjects.
77
Each phase of internal control of accounting reflection of operations with waste
was considered.
It has been established that the organizational phase of control involves
identifying subjects and objects of control and tasks that should be solved in the
course of monitoring, the sources of information that is necessary for carrying out
control, choice of control methods. Methodological stage for control of wastes
consists in monitoring correctness for clearance of the primary documents, reflection
of production wastes on accounts, calculating deviations from established norms. The
productive stage involves identifying the causes of such wastes, their analysis and the
establishment of the perpetrators that will provide obtaining reliable information and
making decisions to avoid the identified problems in the future.
It has been developed the model of internal control for correctness of accounting
reflection of operations with wastes that will allow to create the necessary accounting
and information support of management process by them in order to maintain the
main provisions of the circular economy and ensure receiving economic, social and
environmental effects.
Practical application of the developed model for internal control of operations
with wastes will promote compliance of the fundamental provisions of the circular
economy and provide receiving: economic effect – from use as a secondary raw
material, social impact – reducing the amount of waste that will affect the health of
population and increasing the quality of social infrastructure of resources, and also
environmental effects – from reuse of waste that lead to a reduction of natural
consumption.
References
1. Bondar, O.V. (2012), “Internal control of wastes of production”, Visnyk
ZhDTU, no. 1(59), pp. 20-21.
2. Ministerstvo Finansiv Ukrainy (1999), Vytraty [Charges], Polozhennia
(standart) bukhhalterskoho obliku 16 [Position (Standard) 16], available at:
http://www. buhgalter911.com/Res/PSBO/PSBO16.aspx (access date October 31,
2015).
78
3. Husak, L.V. (2010), “Internal control of production supplies is in a logistic
environment”, available at: http://www.eztuir.ztu.edu.ua/3337/1/35.pdf (access date
October 21, 2015).
4. Ministerstvo Finansiv Ukrainy (1999), Zapasy [Reserves], Polozhennia
(standart) bukhhalterskoho obliku 9 [Position (Standard) 9], available at:
http://www.zakon4.rada.gov.ua/laws/show/z0027-00 (access date October 21, 2015).
5. Identyfikatsiia ta otsinka ryzykiv suttievykh vykryvlen cherez rozuminnia
subiekta hospodariuvannia (dali – kliienya) i yooho seredovyshcha [Authentication
and estimation of risks of substantial curvatures is through understanding of subject
of menage (farther – client) and his environment], Mizhnarodnyi standart audytu 315
[International standard of audit], available at:
http://www.online.zakon.kz/Document/?doc_id=30207830 (access date September
25, 2015).
6. Kuznetsova, O.V. (2013), “Registration providing of management wastes of
production in the system of ecological and economic safety”, Visnyk ZhDTU,
no. 2(64), pp. 88-96.
7. Ministerstvo promyslovoi polityky Ukrainy (2007), Metodychni
rekomendatsii z formuvannia sobivartosti produktsii (robit, posluh) u promyslovosti
№ 373 [Methodical recommendations are from forming of unit (works, services) cost
in industry no. 373], available at:
http://www.forum.vobu.com.ua/viewtopic.php?f=17&t... (access date October 21,
2015).
8. Ministerstvo Finansiv Ukrainy (2007), Metodychni rekomendatsii shchodo
bukhhalterskoho obliku zapasiv [Guidelines on accounting reserves], available at:
http://www.minfin.gov.ua/control/uk/.../article?.. (access date October 21, 2015).
9. Pikiner, V.V. (2015), “Problems of confession and estimation of wastes are in
a record-keeping in the context of socially responsible management enterprises”,
Efektyvna ekonomika, no. 8, available at:
http://www.economy.nayka.com.ua/?op=1&z... (access date October 10, 2015).
10. Verkhovna rada Ukrainy (2014), Pro vnesennia zmin do Podatkovoho
79
kodeksu Ukrainy ta deiakykh zakonodavchykh aktiv Ukrainy shchodo podatkovoi
reformy [About making alteration in the internal revenue code of Ukraini and some
legislative acts of Ukraini in relation to tax reform], Zakon Ukrainy no. 71-VIII dated
28.12.2014, available at: http://www.golos.com.ua/Article.aspx?id=370431 (access
date October 21, 2015).
11. Sachenok, L.I., Kulkov, Yu.A. and Zelinska, O.L. (2012), “An improvement
of account of wastes of raw material is at the production of goods”, Visnyk SevNTU.
Seriia: Ekonomika i finansy: [zb. nauk. pr.], Iss. 130, pp. 216-219.
UDC 657.1
Panchenko O.M.,
cand. econ. sc.,
assistant professor of department of accounting and audit,
Savchenko K.R.,
Zaporozhia National Technical University
FORMATION OF ACCOUNTING POLICY OF THE ENTERPRISE
REGARDING AMOUNTS PAYABLE FOR GOODS, WORKS, SERVICES
Accounting policy is a specific element of the creation and regulation of an
integrated system of accounting and reporting at the enterprise. Leadership should
choose and apply accounting policy so that the financial statements meet all the
requirements of current regulations (standards) of accounting other legislation which
regulates accounting.
Payables for goods, works and services are obligations of the enterprise in
calculations with suppliers and contractors. The main purpose of accounting policy of
the enterprise on accounts payable for goods, works, services – forming a
methodological component for information providing of accounting for the
preparation and presentation of financial statements for external users.
However, the tasks of accounting policy of the enterprise are not limited by
borders of financial accounting for preparation of financial reporting. Every
enterprise has peculiar features, so in the formation of accounting policy regarding
accounts payable for goods and services, you should take into account the
characteristics of its activity that would meet the needs of internal users for making
80
management decisions. It is important because the financial stability of the enterprise
depends largely on the state of payments to suppliers and contractors and quality
management of accounts receivable for goods and services. Therefore, the formation
of accounting policy regarding payments to suppliers and contractors, particularly
regarding accounts payable for goods and services is a necessary and responsible part
of informative providing the system of economic activity management in any
enterprise.
Accounting policy of the enterprise regarding accounts payable for goods and
services should be formed so as to take into account the peculiarities of accounting by
currency of making settlementss with suppliers, economic (geographical) segments of
the enterprise activity, the group of suppliers depending on conditions (types of)
supply for improving logistics and inventory management.
The important element of the accounting policy of the enterprise regarding
accounts payable for goods, works, services, is methods of assessment of
commitments in transactions of related parties. This is necessary to conduct on the
basis of two accounting tasks: substantiation of the amount of tax credit from value
added tax that arises from the purchase of goods and services; substantiation of the
expenditures that taken into account in calculating the object of taxation. The
operations of purchases and sales between related parties must be obligatory checked
for compliance of establishing normal value in order to prevent tax evasion.
Thus, it is necessary to include the following provisions that directly related to
accounts payable for goods, works and services to the administrative document on the
organization and conducting accounting (accounting policy): acting chart of accounts
with a detailed of management subaccounts of account 63 (by types of currency for
calculations, economic segments, groups of suppliers); job description of accountant
on conducting payment transactions from accounts payable for goods, works,
services; registers of analytical accounting of accounts payable for goods, works,
services; schedule of document flow (including in the part of calculation transactions
in accounts payable for goods, works, services); approved document on the duration
of storage of commercial contracts and other business documents on accounts
81
payable; schedule for conducting inventory and the Audit Committee; provisions on
conducting pretentious and claim work; list of related persons.
Therefore, the accounting policy of the enterprise regarding accounts payable for
goods and services should be formed considering methodical, management and tax
aspects.
References
1. Bondarenko, O.M. and Bilan M.P. (2011), “Problems of forming of
accounting policy. Directions of her improvement”, Problemy pidvyshchennia
efektyvnosti infrastruktury : [zb. nauk. prats], Iss. 31, available at:
http://www.jrnl.nau.edu.ua/index.php/PPEI/article/view/344 (access date October 15,
2015).
2. Boichuk, A.A. (2012), “Actual Problems of forming of accounting policy”,
Stalyi rozvytok ekonomiky : [vseukr. nauk.-vyrobn. zhurnal], no. 2, pp. 56-58.
3. Vasilieva, L.M. (2013), “Content of significant of accounting policy, and its
requirements”, Efektyvna ekonomika : [elektronne naukove fakhove vydannia], no. 6,
available at: http://www.economy.nayka.com.ua/?op=1&z=2131 (access date
November 01, 2015).
4. Davydov, H.M. (2010), Oblikova polityka [Accounting policy], Znannia,
Kyiv, Ukraine, 479 p.
5. Yefremenko, O.V. (2013), “Forming of accounting policy in the conditions
of international competition”, Visnyk Chernivetskoho torhovelno-economichnoho
instytutu. Ekonomichni nauky, Iss. 2, available at: http://www.nbuv.gov.ua/j-
pdf/Vchtei_2013_2_56.pdf (access date November 3, 2015).
6. Zhytnyi, P. (2006), “Organizationally-methodological principles of forming
of accounting policy of enterprise”, Bukhalterskyi oblik i audyt, no. 3, pp. 3-10.
7. Kulyk, V.A. (2014), Oblikova polityka pidpryiemstva: nabutyi dosvid ta
perspektyvy rozvytku [Accounting policy of enterprise : the gained experience and
prospects of development], monograph, RVV PUET, Poltava, Ukraine, 373 p.
8. Levytska, S.O. (2011), “Accounting policy of enterprise in the context of
economic reforms”, Visnyk Lvivskoi komertsiinoi akademii, Iss. 35, pp. 218-222.
82
9. Lozova, T.I. (2009), “Accounting policy: forming problemy”, Visnyk
Kryvorizkoho ekonomichnoho instytutu KNEU : [naukovyi zbirnyk], no. 1 (17), pp.
59-70.
10. Pushkar, M.S. and Shchyrba, M.T. (2010), Teoriia i praktyka formuvannia
oblikovoi polityky [Theory and practice of formation of accounting policy],
monograph, Kart-blansh, Ternopil, Ukraine, 260 p.
11. Sviatenko, I.M. (2014), “The Influence of factors on forming of accounting
policy of enterprise”, Visnyk Chernivetskoho torhovelno-economichnoho instytutu.
Ekonomichni nauky, Iss. 2, pp. 246-252, available at: http://www.nbuv.gov.ua/j-
pdf/Vchtei_2014_2_32.pdf (access date November 04, 2015).
12. Mushynskyi, V.V. (2013), “The formation of accounting policy in the
relation to implementation and change of obligations of enterprise taking into account
interests of users”, Zymovi chytannia, prysviacheni vydatnym vchenym v haluzi
bukhhalterskoho obliku, analizu i kontroliu [Winter reading, sanctified to the
prominent scientists in industry of record-keeping, analysis and control], Zbirnyk tez
Odynadtsiatoi Vseukrainskoi naukovoi Internet-konferentsii ZhDTU [Collection of
theses of Eleventh Allukrainian scientific Internet- of conference of ZhSTU], pp. 76-
78, available at: http://www.eztuir.ztu.edu.ua/5456/1/76.pdf (access date November
05, 2015).
13. Storozuk, T.M. (2013), “Elements of accounting policy of enterprise in the
relation to obligations”, Zbirnyk naukovykh prats Irpinskoi finansovo-yurydychnoi
akademii (ekonomika, pravo), Iss. 2, pp. 66-71.
14. Verkhovna rada Ukrainy (1999), Pro bukhhalterskyi oblik i finansovu
zvitnist v Ukraini [About a record-keeping and financial reporting in Ukraine], Zakon
Ukrainy no. 996-XIV dated 16.07.99, available at:
http://www.zakon3.rada.gov.ua/laws/show/996-14 (access date November 02, 2015).
15. Pro zatverdzhennia Metodychnykh rekomendatsii shchodo oblikovoi polityky
pidpryiemstva [About claim of Methodical recommendations in relation to
accounting policy of enterprise], Nakaz Ministerstva finansiv Ukrainy no. 635 dated
83
27.06.2013, available at: http://www.dtkt.com.ua/show/2cid010244.html (access date
November 03, 2015).
16. Osovska, H.V., Yushkevych, O.O. and Zavadskyi, Y.S. (2009),
Ekonomichnyi slovnyk [Economic dictionary], Kondor, Kyiv, Ukraine, 358 p.
17. Zoboviazannia [Obligation], Polozhennia (standart) bukhhalterskoho obliku
11 [Position (Standard) 11], Nakaz Ministerstva finansiv Ukrainy no. 20 dated
31.01.2000, available at: http://www.zakon0.rada.gov.ua/laws/show/z0085-00 (access
date November 05, 2015).
18. Vovk, M.O. (2015), “Forming of elements of accounting policy of enterprise
in relation to current segments”, Hlobalni ta natsionalni problemy ekonomiky, issue
3, pp. 831-834.
19. Finansova zvitnist za sehmentamy [Financial reporting by the segments],
Polozhennia (standart) bukhhalterskoho obliku 29 [Position (standard) 29], Nakaz
Ministerstva finansiv Ukrainy no. 412 dated 19.05.2005, available at:
http://www.zakon4.rada.gov.ua/laws/ show/z0621-05 (access date November 06,
2015).
20. Rozkryttia informatsii shchodo poviazanykh storin [Opening of information
on the constrained parties], Polozhennia (standart) bukhhalterskoho obliku 23
[Position (standard) 23], Nakaz Ministerstva finansiv Ukrainy no. 303 dated
18.06.2001, available at: http://www.zakon1.rada.gov.ua/cgi-
bin/laws/main.cgi?nreg=z0539-01 (access date November 07, 2015).
84
UDC 657.6
Vizirenko S.V.,
cand. econ. sc., assistant professor
of department of accounting and audit,
Makarikhin S.S.,
Zaporizhia National Technical University
METHODOLOGICAL ASPECTS OF AUDIT FOR THE FINANCIAL
REPORTING OF THE ENTERPRISE
It has been argued that the primary function of the audit is the protection of
information needs of people who take certain management decisions on the basis of
the financial statements. The purpose of the audit for financial reporting is to increase
the degree of trust to specific users to the financial statements.
The audit assessment on fair presentation of financial reporting includes
consideration of the following aspects: overall presentation, structure and content of
financial statements; regarding filing of financial statements, including the related
notes, the main transactions and events so as to ensure fair presentation.
Methodological aspects of the audit for financial reporting were considered and
described by a detailed study of methods and techniques, procedures and stages of the
audit for financial reporting.
The attention is focused on the approaches for the development of
methodologies for conducting audit, namely in accounting, legal, special, industrial
and tax. It has been studied differences of each listed approaches and the possibility
of their application in the audit practice.
Accounting approach envisages the study of turnovers and account balances of
Accounting (ISA 510 “The first task of the audit – balances at beginning of period”).
The application of the legal approach to the study of business transactions –
implies their study mostly from a legal standpoint. Specific approach is based on the
study of a specific group of economic subjects related among themselves with
characteristic features. The industrial approach to development of the audit
methodology takes into account industrial features of economic entities, their type of
activity, the characteristic features for formation of incomes and expenditure as in a
85
whole enterprise, and the production cost of products, works and services; costs
associated with product sales, goods, etc. The tax approach is based on the fact that
the auditors in checking the reliability of the financial reporting should verify the
accuracy of tax reporting, accuracy of calculation and payment of taxes and fees to
the budget and so on.
It has been proved that there is no single methodology for the audit until now.
Each audit firm and auditor independently develops methodology of audit for
financial reporting, taking into account the requirements of international auditing
standards, objects of research, the industry of the enterprise activity, peculiarities of
normative regulation of keeping records and preparation of financial reporting, etc.
It has been generalized recommendations on formation of methodological
aspects of audit for financial reporting, components of which are: regulatory and legal
support for conducting audit (includes external and internal standards); the object of
audit; methodology of audit checking; features for conducting audit in terms of
computer data processing (CDP).
The method of auditing financial statements has been clarified and singled out
with the requirements of International Standards on Auditing steps, procedures,
techniques and methods of audit for financial reporting, which will provide revenues
users more reliable information about the real financial condition and performance of
activity of business entities.
It has been substantiated that practical importance of the research results consists
in the fact that the main provisions of this study in the form of methodical
recommendations can be used by auditing companies during the financial audit
reporting that will allow forming the statement regarding the reliability of data for
financial reporting of enterprises.
References
1. Petryk O.A., Zotov V.O., Kudrytskyi, B.V. et al. (2015), Audyt [Audit],
textbook, KNEU, Kyiv, Ukraine, 498 р.
86
2. Audytorski dokazy [Public accountant proofs], Mizhnarodnyi standart audytu
500 [International standard of audit 500], available at:
http://apu.com.ua/files/temp/Audit_2013_1.pdf (access date November 25, 2015).
3. Vynohradova, M.O. and Zhydaieva, L.I. (2014), Audyt [Audit], tutorial,
Tsentr uchbovoi literatury, Kyiv, Ukraine, 656 р.
4. Zahalni vymohy do finansovoi zvitnosti [General requirements are to the
financial reporting], Polozhennia (standart) bukhhalterskoho obliku 1 [National
position (standard) of record 1], available at:
http://buhgalter911.com/Res/NPSBO/NPSBO1.aspx (access date November 25,
2015).
5. Zahalni tsili nezalezhnoho audytora ta provedennia audytu vidpovidno do
Mizhnarodnykh standartiv audytu [General aims of independent public accountant
and leadthroughs of audit in accordance with the International standards of audit],
Mizhnarodnyi standart audytu 200 [International standard of audit 200], available at:
http://apu.com.ua/files/temp/Audit_2013_1.pdf (access date November 22, 2015).
6. Identyfikatsiia ta otsinka ryzykiv suttievykh vykryvlen cherez rozuminnia
subiekta hospodariuvannia i yoho seredovyshcha vidpovidno do Mizhnarodnykh
standartiv audytu [Authentication and estimation of risks of substantial curvatures is
through understanding of subject of menage and his environment], Mizhnarodnyi
standart audytu 315 [International standard of audit 315], available at:
http://apu.com.ua/files/temp/Audit_2013_1.pdf (access date November 22, 2015).
7. Pershi zavdannia z audytu – zalyshky na pochatok periodu [The first tasks
from an audit are bits and pieces on beginning of period], Mizhnarodnyi standart
audytu 510 [International standard of audit 510], available at:
http://apu.com.ua/files/temp/Audit_2013_1.pdf (access date November 25, 2015).
8. Verkhovna Rada Ukrainy (1993), Pro audytorsku diialnist [About public
accountant activity], Zakon Ukrainy dated 22.04.1993 no. 3125-XII, available at:
http://zakon5.rada.gov.ua/laws/show/3125-12 (access date November 22, 2015).
87
9. Khomiak, R.L., Tsiutsiak, I.L. and Tsiutsiak, A.L. (2008), “Organization and
methodology of auditing financial statements of business entities”, available at:
http://vlp.com.ua/files/37_4.pdf (access date November 25, 2015).
88
VІІ. Management, marketing, entrepreneurship
UDC 330.131.7:631.15
Svynous I.V.,
dr. econ. sc., professor,
Havryk O.Yu.,
cand. econ. sc., assistant,
Bila Tserkva National Agrarian University
THEORETICAL APPROACHES TO THE INTERPRETATION OF THE
ESSENCE AND CHARACTERISTICS OF THE CONTENT OF THE
CONCEPTS “UNCERTAINTY”, “RISK”
Under market conditions any enterprise due to economic freedom has significant
opportunities for personal development and improvement. However, in the process of
its activity the enterprise inevitably faces with unplanned or unforeseen events that
need adequately responding to avoid losses. Obviously, that the decision-making
process at all levels of government occurs with taking into accounting uncertainty
and risk.
There are different views about the nature of risk in the domestic and foreign
literature. This is due to the complexity and versatility of this phenomenon. The
emergence of various economic phenomena and the lack of measures to stimulate the
use of risk in management and economic activities is substantiated with the help of it.
In economic theory, the problem of risk for a long period of time was ignored.
Thus, the issue of efficient use of scarce resources in the economy was investigated
without taking into account the risk factor, which in theoretical studies simply
remained unheeded, although the category “risk” is found in scientific writings of the
representatives of early classical political economy David Ricardo, A. Smith, John
Stuart Mill. According to representatives of this school, profits should include
compensation for risk. However, knowing this, they interpret risk as the mathematical
expectation of losses, which could suffer as a result of selection decisions without
putting more detailed analysis.
The aim of the article is development of theoretical, methodological provisions
on the interpretation of the basic concepts that characterize the system of production
89
and economic risks of enterprise activity.
The following methods were used in the process of substantiation of theoretical
principles, development of practical recommendations: observation and comparison,
formalization, generalization – to disclosure of the economic substance of the
concepts “uncertainty”, “risk” and “aggregate risk”; systematization, classification,
analysis and synthesis methods of quantitative, qualitative, abstract and logical
analysis – in studying and analysis of the production risk.
The economic essence of the concepts “uncertainty”, “risk” and “aggregate risk”
has been highlighted. Generalizing of existing approaches to the definition “economic
risk” has been established that most authors associate it only with the adverse
consequences of management in certain circumstances. It has been established that
the production risk associated with industrial activity of the enterprise, characterized
by uncertain outcome of development and the possibility of deviation of production
parameters from the envisaged level.
The author interpretation of the concept “commercial risk” that, unlike existing
scientific approaches, allowed to supplement its main elements and functions has
been proposed. It has been established that the specified type of risk has a dual
nature, as there is not only the result of internal features of production technology for
dairies, but also depends on the level of raw materials and the purchasing power of
consumers.
The concept “commercial risk” concerning the activity of enterprises which
should be considered the situation in the activity of the enterprise, which to some
extent affects the amount of income and characterized by uncertainty information,
which is used in making management decisions has been determined.
References
1. Rikardo, D. (1955), Nachala politicheskoy ekonomii i nalogovogo oblozheniya
[Principles of Political Economy and Taxation], Gos. izd-vo politicheskoy lit-ry,
Moscow, Russia, Vol. 1, 360 p.
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Inquiry Into The Nature And Causes Of The Wealth Of Nations], Izd-vo sots.-ek. lit-
90
ry, Moscow, Russia, 684 p.
3. Mill, John Stuart (1980), Osnovy politicheskoy ekonomii [Principles of Political
Economy], translation from English, Progress, Moscow, Russia, 494 p.
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of Political Economy], Vyd-tvo polit. lit-ry Ukrainy, Kyiv, Ukraine, 932 p
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delivered before the University of Oxford, London: Longman, Brown, Green, and
Longmans, 76 р.
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Economics], translation from English, Progress, Moscow, Russia, Vol. 1, 415 p.
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Economics of Welfare], Progress, Moscow, Russia, Vol. 1, 512 p.
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i istoriya ekonomicheskikh i sotsial'nykh institutov i system, Vyp. 5, pp. 124–130.
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deneg [The General Theory of Employment, Interest and Money], Gelios ARV,
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metody yego izmereniya [Economic risk and the methods of its measurement],
translated from Hungarian, Ekonomika, Moscow, Russia, 133 p.
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Kapitalizm, sotsializm i demokratiya [Theory of Economic Development. Capitalism,
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91
14. Heyne, Paul T. et al (2007), Ekonomicheskiy obraz myshleniya [The
Economic Way of Thinking], translated from english T.A. Guresh, Izdatelskiy dom
«Vilyams», Moscow, Russia, 544 p.
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statistika, Moscow, Russia, 192 p.
UDC 005.585:657.6
Perevozova I.V.,
dr. econ. sc., assoc. prof.,
head of department of marketing and controlling,
Kinash I.P.,
dr. econ. sc., assoc. prof., professor of department
of management and administration,
Ivano-Frankivsk National Technical University of Oil and Gas
INSTITUTE OF ECONOMIC EXPERTISE: THE NATURE AND
SOCIAL NEEDS
The current period of development of the world economy, Ukraine's economy is
characterized by high content of Finance and approaching the exhaustion of extensive
factors of economic development. Therefore, the state (represented by government)
and entities obtain objective information on the feasibility and potential development
programs, business plans, capital investment, local activities, as a way to assess the
feasibility and economic benefit prepared administrative decisions, projects, etc.
using economic expertise.
In modern society expertise as an activity is becoming increasingly important as
an economic, social and political institutions. In all developed countries the norm
examination has long been in preparation of documents and projects that precedes the
formal decision (state, municipal, departmental, etc.).
The purpose of this article is to bring aspects of the justification of
mainstreaming social need functioning of the institution of economic expertise not
only as means of proof in the investigation and court proceedings, but as a specific
form of financial and economic control, as a way to assess the validity and benefits
prepared by management decisions, projects and more.
92
The theoretical basis of scientific research is the work of domestic and foreign
scientists, the laws and regulations of Ukraine statistics. In the process used general
scientific and special methods of knowledge, elected to the purpose and objectives of
the study, namely, comparative legal, formal-dogmatic, comparative-law that applied
in the analysis of national regulations, laws, international instruments on formation,
organization and implementation of the direct examination of the economic activity
of enterprises; method of synthesis and analysis to study the conditions and
circumstances that make active use of economic expertise, integration expertise in
economic decision-making.
In the article the substantiation of the growing role of economic expertise as an
activity economic, social and political institutions. It is proved that the development
of economic expertise in Ukraine is in terms of dominance historical stereotypes, the
main conflict which is in the process rather painful demarcation of subject fields
between judicial expert study, which is the branch of forensics and an independent
expert study which lawyers believe no examination in the strict definition
emphasizing that the true subjects of expertise in any field can only be entities. At the
same time, the development of economic conditions led to the genesis of the
implementation of economic expertise in the control practice of Ukrainian business
on an independent basis by judicial process, so the need for updated research on areas
of adaptation and improving the organization and conduct.
Consequently, economic expertise, as a specific determinant of financial and
economic control, objectively requires new theoretical studies, because the
differentiation of scientific views and approaches will help to expand the range of its
functionality and effectiveness of practical application.
Substantiates need for updating public institute independent economic expertise.
For the first time defined on the basis of the economic content examination vector
diversification of its functionality.
The results of research contribute to the implementation of economic expertise
in the control practice of Ukrainian business on an independent basis by judicial
process. The effective functioning of the institute economic expertise is a key to the
93
reliability of objective science-based facts, events or developments transparency in
the economy, business, finance, credit, banking, taxation, issue and circulation of
securities.
References
1. Vlasova, T.V. and Sushchinskaia, M.D. (2009), Sotsialnaia еkspertiza [Social
expertise], tutorial, Izd-vo SPbGUЕF, S.-Peterburg, Russia, 152 p.
2. Pozacheniuk, E.A. (1998), “Expertology”, Uchenye zapiski Simferopolskogo
gosudarstvennogo universiteta im. M.V. Frunze, Iss. 6 (45), pp. 37-46.
3. Perevozova, I., Kafka, S. and Zapukhliak, I. (2012), “Examination of the
business plan as a key element of successful business ideas”, Aktualni problemy
rozvytku ekonomiky rehionu : [naukovyi zbirnyk], VDV TsIT Prykarpatskoho
natsionalnoho universytetu imeni Vasylia Stefanyka, Ivano-Frankivsk, Ukraine, Iss.
VIII, Vol. 2, pp. 173-175.
4. Perevozova, I. and Kafka, S. (2011), “Company Expertise Business Plan”,
Еkonomika Kryma, TNU imeni V.I. Vernadskogo, Simferopol, Ukraine, no. 2 (35),
pp. 248-253.
5. Perevozova, I.V. (2003), “The impact of accounting policy on the financial
results of its operations”, Zbirnyk naukovykh prats kafedry ekonomichnoho analizu.
Naukovi zapysky, Vydavnytstvo «Ekonomichna dumka», Ternopil, Ukraine, Issue 12,
part 1, pp. 203-207.
6. Perevozova, I.V. and Diachyshyn, N.P. (2007), “Some aspects of violations,
related to the calculation and payment of VAT on expert examination of business
transactions in trade”, Ekonomika i rynok: oblik, analiz, kontrol : [naukovyi zhurnal
TDEU], Ekonomichna dumka, Ternopil, Ukraine, Issue 17, pp. 241-248.
7. Perevozova, I.V. and Diachyshyn, N.P. (2005), “Features expert research
contributions to the charter capital of a limited liability company”, Formuvannia
ekonomichnykh vidnosyn v umovakh stanovlennia rynku : [Zbirnyk naukovykh prats
TANH], Vydavnytstvo «Ekonomichna dumka», Ternopil, Ukraine, Issue 9, pp. 204-
207.
94
8. Perevozova, I.V. (2011), “The use of economic expertise in solving economic
disputes”, Naukovyi visnyk Uzhhorodskoho universytetu : Seriia «Ekonomika»,
Spetsissue 33, part 1, pp. 158-161.
9. Bentam, I. (1876), O sudebnykh dokazatelstvakh: Traktat Ieremii Bentama
[On the forensic evidence: A Treatise Jeremy Bentham], translated by I.
Goronovicha], Tip. M.P. Fritsa, Kiev, Ukraine, 440 p.
10. Vseukrainska ekspertna merezha [All-Ukrainian Network], available at:
http://www.experts.in.ua/e_set/index.php (access date Осtober 05, 2015).
11. Еkspertnye uchrezhdeniia Ukrainy [Expert institutions in Ukraine], available
at: http://antiraid.com.ua/directory/jekspertnye-ucherezhdenija-ukrainy.html (access
date Осtober 05, 2015).
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2014], available at: http://court.gov.ua/sudova_statystyka/ghjghjfghjfghjfghj/ (access
date Осtober 10, 2015).
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Principles of productivity], Translated by F.R. Okunev, A.P. Sizov], Biznes inform, –
Moscow, Russia, 197 p.
14. Nesterov, A.V. (2012), „On the origin and development of certain categories
ekspertiki”, Ekspert-kriminalist, no. 12, pp. 20-24.
UDC 657.471
Manylich M.I.,
cand. econ. sc., assistant professor, president,
Byrdeina L.V.,
senior lecturer of department of accounting and audit,
Bukovynskyi University
ASSESSMENT OF INDUSTRIAL STOCKS AT FAIR VALUE IN
INFORMATION SUPPORT OF SYSTEM MANAGEMENT ENTERPRISES
Effective management of enterprises is impossible without timely, accurate and
complete information on available industrial stocks. Main place in the system
information ensuring the management enterprise owned accounting, which purpose is
95
to provide internal and external users sufficient relevant accounting information to
make effective decisions.
Significant determining the cost industrial stocks of companies provides
important information that indicates the appointment of a separate product
conformity product requirements of consumers. In this regard, estimation of cost
industrial stocks makes it possible to draw certain conclusions, compare the results
with the original judgment or control every change step by step, focusing on getting
the most out. That is correct choice of assessment industrial stocks can create an
atmosphere of struggle for maximum profits and coordinate plans to achieve the best
results, setting the real prices of manufactured products.
Application of the method assessment the fair value industrial stocks in the
accounting for many years is wide debate among scientists. Today remains unsolved
problem of choosing the approach to the definition content of the concept "fair value"
as used in the accounting system and ensure justice for each entity there should be an
independent accounting category, which can rely on based approach to the valuation
industrial stocks in accordance with the requirements of the users of accounting
information.
Application of assessment industrial stocks at fair value plays an important role
for investors and other users of financial information, without solving the problem of
application of the fair value industrial stocks in the accounting system can not be
formed preconditions for the development of accounting and evaluation tools as a
component of value creation inventory. Fair value adequately reflects the interests of
market participants in terms of unpredictable of the environment economic activities.
Fair assessment is necessary to determine the value industrial stocks, the
information on which a historical assessment does not satisfy the needs of users of
accounting information.
Accordingly, the accounting industrial stocks in fair value using expanding
information field to assess the true financial situation of enterprises, compared with
the accounting on the basis of historical cost concept.
96
The problem of assessment industrial stocks at fair value is important for
enterprises in Ukraine, because the level of the national market can not effectively
implement the mechanism of in fair value industrial stocks, increasing subjectivity
fair assessment in its application of domestic enterprises.
Considering the specific use in the accounting industrial stocks at fair value, we
can provide increase of the relevance of accounting information in terms of the
growing needs of users.
Application of fair value industrial stocks in some places associated with the
inability to determine the exact amount of their historical cost.
References
1. Bondar, M.I. (2009), “Assessment and evaluation of accounting”, Finansy,
oblik i audit : [nauk. zb.], KNEU, Kyiv, Ukraine, Iss. 13, pp. 169-176.
2. Burdeina, L.V. (2015), “Accounting and valuation industrial stocks in the
information system of the enterprise”, Thesis abstract of Cand. Sc. (Econ.), 08.00.09,
Lviv, Ukraine, 21 p.
3. Ministerstvo Finansiv Ukrainy (1999), Zahalni vymohy do finansovoi
zvitnosti [General Requirements for Financial Statements], Polozhennia (standart)
bukhhalterskoho obliku 1 [Regulation (Standard) 1], available at:
http://www.http://zakon2.rada.gov.ua (access date November 12, 2015).
4. Ministerstvo Finansiv Ukrainy (1999), Zapasy [Stocks], Polozhennia
(standart) bukhhalterskoho obliku 9 [Regulation (Standard) 9], available at:
http://www.http://zakon2.rada.gov.ua (access date November 12, 2015).
5. Karpova, V.V. (2011), “Cost measurement in the accounting system and
reporting: modern theory and practice”, Thesis abstract of Doctor. Sc. (Econ.),
08.00.12, Nizhny Novgorod State University named after N.I. Lobachevsky, Nizhniy
Novgorod, Russia, 51 p.
6. Kireitsev, HH. (2007), Rozvytok bukhalterskoho obliku: teoriia, profesiia,
mizhpredmetni zviazky [Development of Accounting: Theory, profession,
interdisciplinary communication], monograph, ZhDTU, Zhytomyr, Ukraine, 236 p.
97
7. Koriahin, M.V. (2012), Otsiniuvannia vartosti pidpryiemstva v systemi
bukhalterskoho obliku [Assessment of value in the accounting system], monograph,
TOV “NVP “Interservis”, Lviv, Ukraine, 250 p.
8. Kuter, M.I. (2000), Teoriia i printsipy bukhalterskogo ucheta [Theory and
principles of accounting], tutorial, Finansy i statistika, Ekspertnoe biuro, Moscow,
Russia, 544 p.
9. Maliuha, N.M. (1999), “Evaluation of accounting: theory, practice and
perspectives (for example enterprises Zhytomyr region)”, Thesis abstract of Cand. Sc.
(Econ.), 08.00.04, Іnstitut Agrarian Economy UAAS, Kyiv, Ukraine, 23 p.
10. Mizhnarodni stsndarty bukhalterskoho obliku ta finansovoi zvitnosti
[International Standards of Accounting and financial reporting], available at:
http://pro-u4ot.info/index.php?section=browse&CatID=52 (access date November
12, 2015).
11. Romaniv, R.R. (2010), “Problems applying accounting measurement at fair
value and its impact on world economic processes”, Ekonomichnyi analiz : [zbirnyk
naukovo-tekhnichnykh prats kafedry ekonomichnoho analizy], TNEU, Ternopil,
Ukraine, Iss. 6, pp. 314-316.
12. Tsyganova, T.B. (2011), “Development methodology of valuation of objects
of accounting”, Thesis abstract of Cand. Sc. (Econ.), 08.00.12, Kazan State Agrarian
University, Kazan, Russia, 23 p.
98
UDC 338.43:631.15
Kulyk S.M.,
director,
Sava А.P.,
cand. econ. sc., senior research fellow of the scientific
and technological department of agricultural economics,
information-analytical, marketing and innovation transfer;
Dovhan O.M.,
junior research fellow of the scientific and technological
department of agricultural economics, information-analytical,
marketing and innovation transfer,
Ternopil state agricultural experimental station
of Institute of feed research and agriculture of Podillya of NAAS
ASSESSMENT OF THE STATE AND PROSPECTS OF
DEVELOPMENT OF SOCIAL RESPONSIBILITY OF AGRICULTURAL
BUSINESS
Reforming of the agrarian sector of Ukraine's economy to a large extent
influenced the development of the agricultural enterprises of market direction with
powerful of production, technical and financial potential.
The most widespread is different forms of small commodity production that
manufacture about 60% of gross agricultural output.
Between these categories is observed also miscellanea their attitude toward
decision of social questions.
In most cases the social responsibility of business entities or business – one of
the weaknesses directions of their activities.
Therefore it becomes necessary to substantiation of the methodical approach to
the evaluation of the current state of social responsibility of agrarian business and
determination of prospects its development for the enterprises of agrarian sphere.
The aim of the article is to substantiate methodical approaches to the assessment
of social responsibility of agricultural business and develop ways of its development
in the modern conditions of ménage.
Implementation of the goals and objectives of the scientific work is carried out
by using the following methods: a systematic approach – in the formation of
99
theoretical and methodological bases of formation and implementation of the
principles of social responsibility of agricultural business, generalization – in
substantiation of methodological approaches to the assessment of the state and
development of social responsibility; economic and statistical techniques – to reflect
the main parameters of economic growth and the impact of social responsibility of
agricultural business on social and environmental performance for development of
rural areas.
It has been substantiated existing methodological principles of assessment of the
status and development of social responsibility agricultural business, a critical review
of reflected in the literature scorecard determining the level of social responsibility of
enterprises has been conducted: the complex of economic, social and environmental
indicators that define social responsibility impact on rural development were
proposed.
It has been formed architectural approach to application of methodical approach
of assessing the level of social responsibility, its impact on rural development in the
region has been analyzed. The basic directions and motivational mechanisms for
implementing social responsibility of agricultural enterprises in the context of a
strategic development of rural areas were proposed.
The practical significance of the research results is determined by the possibility
of comprehensive assessment of the current level of social responsibility of
agricultural business; substantiation of the causes and consequences of realization of
social mission of agricultural enterprises,, as well as directions and motivational
mechanisms of development.
References
1. Grishova, I.Yu. and Shabatura, T.S. (2014), “Implementation of the principles
of socially - oriented businesses in the plane of the economic potential of businesses”,
Ekonomika: realii chasu, Naukovyi zhurnal, available at:
http://economics.opu.ua/files/archive/2014/n3.html (access date, October 2015)
100
2. Hrytsyna, L.A. (2009), “The mechanism of formation of corporate social
responsibility in enterprise management”, Thesis abstract of Cand. Sc. (Econ.),
08.00.04, Khmelnytskyi nats. un-t, Khmelnytskyi, Ukraine, 22 p.
3. Mazuryk, O.V. (2013), Sotsialnyi audyt: teoretychni zasady ta tekhnolohiia
zastosuvannia v Ukraini [Social audit: the theoretical foundations and technology of
application in Ukraine], monograph, Skhidnyi vydavnychyi dim, Donetsk, Ukraine,
316 p.
4. Saiensus, M.A., Zinchenko, A.H., Liashenko, O.M., Misko H.A. (2011),
Korporatyvna sotsialna vidpovidalnist: modeli ta upravlinska praktyka [Corporate
Social Responsibility: models and managerial practice], tutorial, Vyd-vo «Farbovanyi
lyst», Kyiv, Ukraine, 480 p.
5. Kuznetsova, I.O. (2009), Monitorynh yak skladova protsesu upravlinnia
pidpryiemstvom khliboproduktiv: teoriia ta metodolohiia [Monitoring as component
of the process of enterprise management bread products: theory and methodology],
monograph, “Drukarskyi dim”, Odesa, Ukraine, 228 p.
6. Chupis, A.V., Koretskyi, M.Kh., Kashenko, O.L. et al. (2001), Otsinka,
analiz, planuvannia finansovoho stanovyshcha pidpryiemstva: naukovo-metodychne
vydannia [Evaluation, analysis, planning of financial situation of the enterprise:
scientific and methodical publication], Dovkillya, Sumy, Ukraine, 404 p.
7. Kuzhel, V.V. (2014), “Methodical toolkit of systems social responsibility of
business agri-food sector”, Naukovyi visnyk Khersonskoho derzhavnoho universytetu.
Seriia: Ekonomichni nauky, issue 6, part 2, pp. 226-229.
8. Kozyrieva, O.V. (2013), “Substantiation of methodical approach to the
evaluation corporate social responsibility of pharmaceutical enterprise”, available at:
http://socpharm.nuph.edu.ua/files/2013/04/Art-K.pdf (access date, October 2015).
9. Ohorodnikova, N. (2012), “Evaluation of the level of social responsibility of
enterprises in management system of resources of the Pension Fund of Ukraine”,
Ekonomika, no. 2(116), pp. 44-48.
10. State Statistics Service of Ukraine (2014), Agriculture of Ternopil Region
2013, Ternopil, Ukraine, 216 p.
101
11. State Statistics Service of Ukraine (2015), Agriculture of Ternopil Region
2014, Ternopil, Ukraine, 228 p.
12. State Statistics Service of Ukraine (2014), Statistical Yearbook of Ternopil
region 2013, Ternopil, Ukraine, 443 p.
13. State Statistics Service of Ukraine (2015), Statistical Yearbook of Ternopil
region 2014, Ternopil, Ukraine, 442 p.
14. “"Social responsibility" - one concept, a different understanding” available
at: http://fpsu.org.ua/activity/economy-defence/47c571fbe3ff7. (access date, October
2015).
UDC 316.334.23;005.412:0018
Stepanenko V.V.,
Director of state organization ”Regional fund for entrepreneurship support in
Zaporozhye region”
RESEARCH OF MAIN CHANNELS OF SOCIAL BUSINESS
Purpose article – explore the experience of social business in Ukraine and
abroad, to characterize its importance and the need for society.
Use descriptive method, analysis and observation. General scientific methods
used in substantiating the role and meaning of social business and its learning process
necessary to build economically developed state; organizational and economic
methods – in determining the nature and mechanism of functioning of social
business.
It was found that the interaction of social enterprises makes it possible to
effectively combine business sensitivity and problem-solving environment and
society with the benefit of business and people. Revealed, that result of functioning of
social business, created opportunities that otherwise would have remained lost and
inaccessible. Also grounded reasons why in Ukraine there is a problem with social
business (lack of knowledge and educational skills, inability to find prospects for the
creation of social enterprises, not understanding the importance of economic profit
business, and social). Also the fact, why was useful to promote this type of activity
102
and its prospects for the development of business environment in Ukraine and well-
being of the population.
It was found reasons for the slow development of social business in Ukraine, in
contrast to international experience; are existing promising companies that are
actively developing and benefiting the public, explaining how these
recommendations will help to increase the potential of human capital.
The results of research can be used in further research on the development and
creation of business incubators in Ukraine; in the classroom at the university on
"Varieties of stimulating entrepreneurship"; as well as elective courses in economics
to implement build powerful business incubators in Ukraine.
References
1. Aleksandrin, Yu.N. (2011), “Quality indicators institutional environment of
small business”, Suspilstvo: polityka, ekonomika, pravo, no. 2, pp. 53-58.
2. Denysiuk, V.A. (2003), “The development of innovative territorial structures
as an important component of Ukrainian innovation system”, Ekonomichnyi
chasopys, no. 7, pp. 11-14.
3. Yelisieiev, I.M. (2010), “Incubation business as creating demand for
technological, managerial and social innovations”, Initsiativy XXI veka, no. 4-5, pp.
7-10.
4. Kontseptsiia razvitiia seti biznes-inkubatorov v Rossiyskoy Federatsii [The
concept of developing a network of business incubators in the Russian Federation],
available at: http://www.rcsme.ru (access date October 29, 2015).
5. Mykytiuk, O. (2005), “Business incubators in the system of financial support
for small businesses”, Svit finansiv, no. 2, pp. 160-164.
6. Minyeyeva, T.V. (2007), “Business Incubator as one of the most effective
tools for business support and development”, Vestnik Astrakhan. gos. tekhn. un-ta,
no. 2 (37), pp. 230-236.
7. Prylepa, N.V. (2006), “Business Incubator as one of the modern forms of
organizational support for innovation”, Visnyk Khmelnytskoho natsionalnoho
universytetu. Ekonomichni nauky, no. 5, vol. 2, pp. 56-61.
103
8. Chistiakova, O.V. (2011), “Future direction of business incubators in Russia”,
Izvestiia Irkutskoy gosudarstvennoy ekonomicheskoy akademii (Baykalskiy
gosudarstvennyy universitet ekonomiki i prava), no. 2, pp. 36-40.
UDC 631.151.61
Radko V.I.,
cand. econ. sc., assoc. prof.,
National University of Life and Environmental Sciences of Ukraine;
Mykytiuk D.M.,
cand. agric. sc., assoc. prof.,
Ukrainian Scientific and Research Institute
of Productivity of Agricultural Complex
ORGANIZATIONAL AND ECONOMIC FOUNDATIONS FOR
INTEGRATION OF SMALL AGRICULTURAL PRODUCERS –
PRODUCERS OF MILK
Market relations put forward fundamentally new economic requirements to the
functioning and development of agricultural production, especially dairy cattle
breeding. The main one is ensuring the competitiveness of industry and the required
level for profitability of milk production. Therefore low profitable dairy cattle
breeding and in the most farms unprofitable dairy cattle breeding is characterized by
reducing livestock, gross production of milk and milk productivity of cows. We note
that the decline in milk production due to two main reasons: firstly, comparatively
with the low level of technical and organizational level of the industry on ensuring its
competitiveness in relation to other agricultural sectors; secondly, the lack of
equivalence in trade turnover between subjects of the market due to disparity between
the prices on agricultural products and prices on material resources, energy carriers.
The aim of the article is the development of theoretical, methodological
provisions and practical recommendations on the development of integration
processes in the dairy farming of Ukraine.
Special methods of research were used for achievement of the goal in the work,
including: the abstract and logical (in studying literary sources, generalization of
theoretical aspects and the formation of final conclusions), observations, surveys,
104
economic and statistical, comparative analysis (at assessing the current state for the
development of dairy cattle breeding), systemic approach (in the study of the
economic foundations of the essence of the economic foundations of management
and organization of the milk market and milk products in the region).
Conducted studies indicate that the high efficiency of dairy farming production
in the system of market relations is the main condition for successful functioning of
the agricultural enterprises, while its low level at present does not allow even simple
reproduction and population of the region with milk and meat in the sufficient
volumes.
It has been established that the main factors that determine the level of
efficiency of dairy farming production today is the concentration and specialization of
the industry through the integration of small agricultural enterprises – manufacturers of
milk.
A scientific approach to ensure the effective development of small agricultural
enterprises in milk production by creating associations (structure of milk production,
feed, tribal reproducer) that is a multi-component system, able to provide a sufficient
level of adaptation for the enterprises on the basis of a centralized coordination of
economic activity and productive resources was proposed.
It has been determined that functioning of the integration association allows
small commodity producers of milk to create competition with medium and large
agricultural enterprises by reducing costs and improving the quality of milk, because
they use innovations for its production that allow to ensure effective production.
References
1. Ilchuk, M.M., Kalinchyk, M.V. and Rudyi, M.M. (2009), Ekonomichni
napriamy efektyvnoho funktsionuvannia rynkiv produktsii skotarstva [Economic
directions of efficient functioning of markets products cattle-breeding], Nichlava,
Kyiv, Ukraine, 352 p.
2. Gulyayeva, T. and Sukhorukova, N. (2003), “Large production – factor of
efficiency of dairy cattle breeding”, Molochnoye i myasnoye skotovodstvo, no. 5, pp.
8–10.
105
3. Berezivskyi, P.S. (1999), “Methodical questions of definition and analysis
economic efficiency of production cattle-breeding product”, Visnyk ahrarnoyi nauky,
no. 2, pp. 69-74.
4. Privalo, K.I. (2009), “Ways to improve of efficiency of milk production”,
Agrarnaya nauka, no. 8, pp. 10-12.
5. Aranchiy, V.I. Bereznytskyy Ye.V. and Zoria S.P. (2010), “Directions
improving of efficiency and of competitiveness of milk production”, Ekonomichnyi
prostir : zb. nauk. prats, PDABA, Dnipropetrovsk, Ukraine, no. 33, pp. 188–193.
6. Svynous, I.V. (2011“Advantages and disadvantages of state support of milk
production at the large commodity agricultural enterprises”, Formuvannia rynkovykh
vidnosyn v Ukraini, pp. 109–112.
7. Levandin, D. (1997), “Status and trends of the development of cattle breeding
in various countries of the world”, Molochnoye i myasnoye skotovodstvo, no. 3, pp.
39-44.
8. Bayakhmetov, K.B. (2007), “Processability and economic efficiency of milk
production”, Agrarnaya nauka, no. 8, pp. 27-29.
UDC 351:004:615.83
Lemish K.M.,
cand. econ. sc., assistant professor of department of management,
Nechai T. I.,
Berdiansk State Pedagogical University
INFORMATION TECHNOLOGY AS THE TOOLS OF IMPROVING THE
ADMINISTRATION IN HEALTH RESORT INSTITUTIONS
Administration System is the basis for the effective management of any
companies in the world. This system is basic, it greatly simplifies the management
process and significantly increases the effectiveness of any enterprises, enabling them
to develop progressively. One of the ways of improving the administration system of
health-resort institutions is the process of informatization.
106
Today, the possibilities of management systems’ automation and information got
the complex nature. Until today, Ukrainian health resort industry was in isolation
from the world development tendencies, and today it is undergoing a period of the
large-scale shift from paper-manual methods to the use of automated information
management technologies. For most of health-resorts of Ukraine, the implementation
of innovation and information technology in management is a necessary and
important condition for the successful business development, it enables significantly
improve the efficiency, profitability and competitiveness of enterprises.
The aim of the article is definition of expediency of introducing information
technologies in the system of administration of health resort institutions.
There was defined the role and importance of the system of the enterprise
administration. There were considered the possibilities of using information
technology in the conditions of automation of system of health resort institutions’
management. There were researched the basic software for automation of health
resort institutions work. There were given the comparative characteristics of products
of health resort services’ automation. There was proved the expediency of the use of
modern information technology in the health resort institutions’ management. There
was examined the method of calculating the efficiency of information technology in
health resort institutions’ management.
To analyze the implementation of information technology in the sanatorium
enterprises efficient use of the method of calculating the economic efficiency
Alexander Poddubny, an expert of the company «Antegra consulting». Methodical
toolkit for calculating the economic efficiency of information technology in the
sanatorium enterprises using the simplified system of calculation algorithms: the
calculation of the costs of personnel management; the indicator of economy, which is
achieved by increasing employee productivity; calculation of the economic efficiency
of information technology in administration of spa facilities.
It has been established that the introducing an automated system of
administration in the health resort institutions can open up new opportunities for
effective solving main business tasks: providing increased productivity, efficient use
107
of health resort resources and promotion of increasing control efficiency over the
enterprise’s activities.
The study found that in the present conditions it is impossible to provide quality
service without the use of modern information technology. It has been established
that the introduction of an automated system of administration in the spa facilities
opens up new opportunities to effectively address core business: providing increased
productivity, efficient use of resources of the sanatorium and promote improved
control over the activities of the enterprise.
References
1. Veleshchuk, S.S. (2012), “Administrative management: essential
characteristics and main tasks”, Nauka moloda : [zbirnyk naukovykh prats],
Ekonomichna dumka, Ternopil, Ukraine, Issue 18, pp. 14-19.
2. Melnychenko, S.V. (2008), Informatsiini tekhnolohii v turyzmi: teoriia,
metodolohiia, praktyka [Information Technologies in Tourism: theory, methodology,
practice], momograph, Kyiv. nats. torh.-ekon. un-t, Kyiv, Ukraine, 493 p.
3. Vendrov, A.M. (2006), Proektirovanie programmnogo obespecheniia
ekonomicheskikh informatsionnykh sistem [Software design of economic information
systems], Finansy i statistika, Moscow, Russia, 544 p.
4. Derzhavna prohrama reformuvannia sanatorno-kurortnykh zakladiv MOZ
Ukrainy na 2014-2018 rr. [State program of reforming the spa facilities of the
Ministry of Health Ukraine in 2014-2018 years], available at:
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November 18, 2015).
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Managing Resort complex], available at: http://rarus.ru/1c-hotel/1c-rarus-uskk-
kompleks/ (access date November 18, 2015).
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108
7. Myronov, Yu.B. (2007), “Information technology in health activities and
hotel business”, Visnyk Lvivskoi komertsiinoi akademii. Seriia: Ekonomika, Issue 26,
pp. 193-200.
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automation system”, available at: http://www.antegra.ru/news/experts/_det-experts/4/
(access date November 25, 2015).
109
VІІІ. Financial and credit system
UDC 657:658.14
Levchenko N.M.,
dr. state management, assoc. prof.,
head of department of accounting and audit,
Peseukova Alina Volodymyrivna,
Zaporozhia National Technical University
SYSTEMATIZATION OF METHODOLOGICAL BASES OF TAX RISKS
MONITORING IN THE SYSTEM OF TAX RISK MANAGEMENT
It is noted that the fact the parties in volved into tax relations having the
different interests causes the conflict.
It is established that the main characteristics of the tax risk are following:
- it imoccurred al the result of contrast tax parties’ interests and it causes the
conflict in the taxalion system;
- it im applied to participants of tax relations: taxpayers, taxagents and other
entities which represent the interests of the state;
- it is different for each participant of tax relations;
- it is not directly depend enton the profitability.
It is proved that advisable the taxrisksare divided into every subjectof tax
relations, that there is an urgent need for is olating not only the state risk and the
taxpayer risk, but the risk of a taxagent.
It is clarified the definition of "risktaxagent" as an economic category that
describes the probability of adverse legal consequen cesin the form off inancialor
other loss of taxagent. This probability iscaused the opposite interest sorminimizing
taxpayments, eveloping practical recommendations for improving the method
sofmonitoring taxrisksin the system of taxrisk management; constructing a matrix of
taxrisks subjects of taxrelations.
It is established that the basis for tax risk management subjects of tax relations
should be the results of the tax risk monitoring, which must include Ex-ante
evaluation, Ex-nunc assessment and evaluation Ex-post tax risk.
110
It is proved that an important step in the tax risks monitoring should be the
formation of an information corpus as to its completeness and quality should be
subject to special requirements, since the lack of objective information is one of the
significant risk factors, and decision making under incomplete information is a source
of additional losses. The completeness of information plays in the choice of methods
for assessing tax risk: quantitative and qualitative.
The qualitative analysis involves identifying the sources and reasons of risks,
potential client and areas of risk, identification of all possible risks, identify possible
negative effects and soon. The results of the quality ative tax risks an alysis serve as
an important in itial in formation for realization their quantit ative analysis.
It is grounded that evaluation results should be framed for building a tax risk
matrix, which will allow to assess the taxrisks and choose the direction of these tax
risks management, and also will set the admissible level of tax risk, which will not
harm by the economic development of subjects of tax relations. Therefore, the
practical significance of the study results in that them a inprovisions of this study in
the form of practical recommendations can be used by subjects of tax relations in the
tax risk management.
References
1. Desiatniuk, O.M. (2009), “The ordering of tax risks in the tax
administration”, Halytskyi ekonomichnyi visnyk, no. 1(22), pp. 109-117.
2. Desiatniuk, O.M. (2007), “Tax risk management – a new paradigm of
development of tax system of Ukraine”, Visnyk Natsionalnoho universytety "Lvivska
Politekhnika", Menedzhment ta pidpryiemnytstvo v Ukraini: etapy stanovlennia I
problemy rozvytku [Taxrisk management is a new paradigm of tax system
development of Ukraine], no. 606, pp. 355-361.
3. Yevchenko, N.H. (2011), “Assessment of tax risks of the bank under
uncertainty”, Efektyvna ekonomika : [elektronne naukove fakhove vydannia], no. 9,
available at: http://www. economy.nayka.com.ua economy.nayka.com.ua (access date
August 19, 2015).
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4. Kolisnichenko, K.V. (2011), “Main characteristics of tax risks”, Aktualni
problemy rozvytku ekonomiky rehionu : [naukovyi zbirnyk], Vyd-vo Prykarpatskoho
natsionalnoho universytety imeni Vasylia Stefanyka, Ivano-Frankivsk, Ukraine, Iss.
7, Vol. 2, pp. 325-328.
5. Lebedzevych, Ya.V. and Kuzminska, T.S. (2013), “The main methods of
analysis of tax risks in decision-making”, Visnyk ZhDTU, no. 2 (64), pp. 252-260.
6. Metody vyznachennia ta klasyfikatsiia podatkovykh ryzykiv [Methods of
determining and classification of tax risks], Derzhavna fiskalna sluzhba Ukrainy,
available at: http://sfs.gov.ua/modernizatsiya-dps-ukraini/povidomlenia_/2010-
povidomlenia/59484.html (access date December 25, 2014)
7. Podatkovyi kodeks Ukrainy [Tax Code of Ukraine], available at:
http://www.zakon.rada.gov.ua/go/2755-17 (access date September 17, 2015).
8. Pro zatverdzhennia metodychnykh rekomendatsii z orhanizatsii provedennia
perevirok pidpryiemstiv, shcho vkhodiat do skladu finansovo-promyslovykh hrup,
inshykh obiednan i velykykh platnykiv podatkiv [On approval of recommendations on
the organization of the inspections that are part of financial-industrial groups,
associations and other large taxpayers], Nakaz DPA Ukrainy no. 432 dated
16.07.2007, available at: http://www. search.ligazakon.ua›l_doc2.nsf/link1/
GDPI8621.html (access date July 16, 2015).
9. Pro zatverdzhennia metodychnykh rekomendatsii shchodo poriadku rozpodilu
platnykiv podatkiv po katehoriiakh uvahy [On approval of guidelines for the
procedure of distribution of taxpayers by categories account], Nakaz DPA Ukrainy
no. 373 dated 30.06.2006, available at: http://www.zakon.rada.gov.ua/go/2755-17
(access date September 17, 2014).
10. Romanenko, V.V. (2014), “The European experience of risk management in
taxation”, Naukovyi visnyk Natsionalnoho universytetu DPS Ukrainy (ekonomika,
pravo), no. 1(64), pp. 253-258.
11. Yurevych, L.M. (2011), “Tax risks in Ukraine”, Naukovi zapysy. Seriia
«Ekonomika», issue 18, pp. 94-98.
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12. Doing Business Economy Rankings, available at:
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taxes/data-tables.jhtml (access date September 9, 2015).
UDC 336.225.642(477)
Andriushchenko I.Ye.
Candidate of Economic Sciences,
Associate Professor of Finance and Credit Department,
Hryn Yu.V.
Zaporizhia National Technical University
ASSESSMENT OF THE EFFECTIVE ACTION OF THE MECHANISM FOR
ACHIEVEMENT OF THE TAX COMPROMISE
It has been ascertained that the tax compromise – is a regime of exemption from
legal liability of taxpayers and / their officials (official) persons for understatement of
tax liabilities from corporate income tax and / or VAT under any tax periods to the 1st
of April, 2014 with taking into account the limitation periods prescribed by Article
102 of the Tax Code.
The reason for launching the institute of tax compromise in our country was a
positive experience of some European countries to legalization of the economy and
improvement of tax legislation.
The research results of foreign experience indicates that the mechanism of tax
compromise achievement in each country is different. Thus, in some countries it is
distributed on territory of all state, in others it only applies to certain federal
formations. However, achievement of tax compromise is approved by solution of the
parliament in most states, and some, particularly in Switzerland, it is the subject of a
referendum, and the appropriate decisions on granting the right to a tax amnesty or
refusal to provide is adopted already on its basis.
Ideally, the tax amnesty is an incentive for the withdrawal of capital from the
shadow into legal turnover due to paying taxes at a reduced rate with exemption of
various types of liability. Furthermore, due to the tax amnesty and legalization of
113
certain types of output capital from the state there is an additional incentive of
investments in the economy due to their legalization.
It has been substantiated that achieving a compromise is payment amounts of tax
liabilities with VAT and / or income tax to the budget by the taxpayer. Achieving a
compromise eliminates the necessity for prepare of a protocol on administrative
offense, if it was not prepare, and also gives grounds to the court for exemption from
administrative liability.
After achieving tax compromise tax liabilities, which were made specified
procedure can not be appealed by the taxpayer and their size can not be changed by
him in other tax periods and the amount of tax liability extinguished for income tax
and / or VAT at 95% as a result of applying the tax compromise is not considered for
determining the object of taxation on profit of enterprises.
Regulatory authorities do not carry out inspection of corporate income tax and /
or VAT on specified transactions in future periods by specified taxes in the case of a
tax compromise.
It has been substantiated that achieving effective results from acquisition of tax
compromise is possible under the following conditions:
– the mechanism of tax compromise should be substantiated clearly and
concisely in tax legislation;
– tax compromise must establish equal conditions for all taxpayers
The practical significance of the research results is that the establishment of
proposed terms of the mechanism activity for achieving tax compromise will promote
legalization of the economy and improvement of the tax administration system.
References
1. Kuts, M.O. (2015), “A tax compromise as form of adjusting of dialogue is
between fiscal organs and taxpayers”, Pravo znaty vse pro podatky i zbory, no. 11,
pp. 12-16.
2. Liha: Zakon [Guild: Law], available at: http://www.ligazakon.ua (access
date September 24, 2015).
114
3. Ofitsiinyi portal Bohodukhivskoi mikoi rady [Official portal of Bogodukhov
town council], available at: http://bogodukhiv-rada.gov.ua/podatkovij-kompromis/
(access date September 29, 2015).
4. Ofitsiinyi portal Derzhavnoi fiskalnoi sluzhby Ukrainy [Official portal of
State Fiscal Service of Ukraine], available at: http://sfs.gov.ua (access date September
27, 2015).
5. Palii, O.L. (2015), “Tax compromise as variant of tax amnesty”, Viche,
no. 6, available at: http://www.viche.info (access date October 07, 2015).
6. Verkhovna Rada Ukrainy (2010), Podatkovyi kodeks Ukrainy (iz zminamy ta
dopovnenniamy) [Internal revenue code of Ukraine (with changes and additions)],
dated 02.12.2010 no. 2755-VI, available at:
http://zakon1.rada.gov.ua/laws/show/2755-17 (access date October 04, 2015).
7. Verkhovna Rada Ukrainy (2014), Pro vnesennia zmin do Podatkovoho
kodeksu Ukrainy shchodo osoblyvostei utochnennia podatkovykh zoboviazan z
podatku na prybutok pidpryiemstv ta podatky na dodanu vartist u razi zastosuvannia
podatkovoho kompromisu [About making alteration in the Internal revenue code of
Ukraine in relation to the features of clarification of tax obligations from an income
tax enterprises and tax value-added in case of application of tax compromise], Zakon
Ukrainy dated 25.12.2014 no. 63-VIII, available at:
http://http://zakon4.rada.gov.ua/laws/show/63-19 (access date September 25, 2015).
8. Shkyl, I.V. (2015), “Tax compromise of 2015 year Ukraine”, available at:
http://zakon1.rada.gov.ua/laws/show/ 2755-17 (access date October 06, 2015).
115
UDC 657.3(075)
Oliinyk T.O.,
cand. econ. sc., assistant professor,
assistant professor of department of finances and credit,
Loshkina A.E.,
Zaporozhia National Technical University
THE MECHANISM OF COMPLEX INSURANCE OF RISKS OF
MORTGAGE LENDING
It has been argued that the mortgage lending as any other type of credit
associated with the risk, therefore the particular importance for minimizing the risks
has insurance that emerging within the implementation of lending secured by real
estate. It has been developed and implemented a system of mortgage regulation in
Ukraine, which provides insurance relationship as a mandatory institution of
mortgage. The importance of focusing attention precisely on this group of loans is
due to several reasons: firstly, the financial risks are closely related to the
effectiveness of activity of economic entities and are an indicator of the effectiveness
of their management system, and secondly, this area is the least researched which
leads to the existence of a significant number of approaches to the classification of
financial risks, which, in turn, cause strengthening of uncertainty in this area. Also,
the problem escalates and through the development and constant modification of the
financial system, instability of financial market and the various manifestations of
financial risks.
The theoretical aspects of risk insurance for mortgage lending have were
considered deathly. It allowed clearly distinguish the specific features of this type of
insurance, identify the main elements of the contract on insurance of credit risks for
the mortgage and build a model of the mechanism of insurance risks for mortgage
lending. The model of the mechanism of insurance risks for mortgage lending is
presented in the context of a set of interrelated constituent elements of the contract on
insurance risks of mortgage insurance, defined on the basis of the normative and legal
providing in the field of mortgage lending and insurance.
116
The attention is focused on a specific feature of insurance risks for mortgage
lending – complex nature of this type of insurance. The program of a comprehensive
mortgage insurance provides insurance protection against major risks in mortgage
lending, it includes: insurance of real estate (the subject of mortgage) in case of death
or damage; title insurance; life insurance of the borrower and / or accident insurance;
insurance of property rights to mortgaged property; insurance of of financial risk of
loss of the borrower’s job; insurance of possible court costs and unforeseen costs
associated with the use of the right of the credit institution to foreclosure of the
mortgage in the case of failure to comply with essential conditions of the mortgage
agreement; liability insurance of builder and some other types of insurance. If you
insure every risk separately, the cost of mortgage insurance of risks is quite high. So,
from listed kinds of insurance are elected the most needed. In this case, the insurance
rates are reduced and constitute 1.3–1.5% per annum of the balance by the loan
including interest. But this is not the only advantage of comprehensive insurance
risks of mortgage lending. The following advantages are also included to this list: the
possibility of an optimal coating which provides protection against the risks of
mortgage that often are realized; taking into account the characteristics of mortgage
programs of banks; registration insurance of all risks of programs by one contract of
insurance that provides some conveniences for the client and for the bank;
significantly reducing the cost of policy for comprehensive insurance compared with
obtaining policies for certain types of mortgage risks.
It has been proved that insurance of risks for mortgage lending is a promising
type of insurance in connection with active development of real estate market. In
addition, creation of mortgage insurance system, which would effectively functioned
and distributed to all participants in the mortgage market is possible in the future in
Ukraine.
References
1. Bovkun, A. (2004), “Insurance companies rather afraid obligatory insurance
of the articles of mortgage”, Strakhova sprava, no. 4, pp. 5-6.
2. Herasymova, K.A. (2013), “Insurance of risks of the mortgage crediting is in
117
the context of providing of financial safety of banks”, Visnyk universytetu bankivskoi
spravy Natsionalnoho banku Ukrainy, no. 2(17), pp. 208-210.
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insurance looks in the period of crisis], available at:
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5. Marchenko, H.Yu. (2012), “Risk factors which influence on insurance of
mortgage risks”, Problemy i perspektyvy rozvytku bankivskoi systemy Ukrainy :
[zbirnyk naukovykh prats], Vol. 25, pp. 275-281.
6. Kozmenko, O.V., Kozmenko, S.M., Vasylieva, T.A. et al. (2012), Novi
vektory rozvytku strakhovoho rynku Ukrainy [New vectors of insurance market of
Ukraine development], monograph, Universytetska knyha, Sumy, Ukraine, 315 р.
7. Poliezhaieva, S. (2015), “A necessity of insurance of credit risks is for banks”,
RTsPU, no. 1-2, pp. 119-124.
8. Poriadok i pravyla oboviazkovoho strahuvannia predmeta ipoteky vid ryzykiv
vypadkovoho znyshchennia, vypadkovoho poshkodzhennia abo psuvannia [Order and
rule oboviazkovogo ensuring of the article of mortgage against the risks of casual
elimination, casual damage or spoilage], Postanova Kabinetu Ministriv Ukrainy dated
06.04.2011 no. 358, available at: http://www.search.ligazakon.ua›l_doc2.
nsf/link1/KP110358.html (access date November 18, 2015).
9. Verkhovna rada Ukrainy (2003), Pro ipoteku [About a mortgage], Zakon
Ukrainy dated 05.06.2003 no. 898-IV, available at : http://www.zakon.rada.gov.ua
(access date November 18, 2015).
10. Verkhovna rada Ukrainy (1996), Pro strakhuvannia “About insurance”,
Zakon Ukrainy dated 07.03.1996 no. 85/96-BP, available at:
http://www.zakon.rada.gov.ua (access date November 15, 2015).
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crediting”, Oblik i finansy, no. 4(58), pp. 63-68.
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