Viktor Laschak
Ph.D.Bukovina University Chernivtsi

Оksana Laschak
Bukovina University Chernivtsi

The article in question that consumer prices are the object of regulatory processes at the intersection of the real and monetary sectors. Monetary costs form factor depending on the qualitative and quantitative characteristics of the money supply, which is in turn acts as a generator of price fluctuations. Selecting and applying monetary levers are made by the National Bank of Ukraine, according to the state general goals and objectives of monetary policy, focusing on the situation in the money market. Effective use of leverage made it possible to influence the increased money supply, but the current crisis requires the National Bank to act more active participant in the market economy and to implement new, more effective leverage focused on stabilizing consumer prices.

IMPROVING THE FINANCIAL LEVERS OF THE STATE TO ENSURE THE MACROECONOMIC STABILITY OF CONSUMER PRICES

Tetyana Yavorska
the Candidate of Economic Sciences, an associate professor at the department of bank and insurance business of Ivan Franko National University of Lviv

The article reflects the basic views of both scientists-economists who represent different scientific schools and legislators, mathematicians on the problems of insurance science – in particular in relation to the essence and types of insurance, insurance activity, insurance fund, the influence of the state on the development of insurance relations in a country. The contribution of Ukrainian scientists in insurance science is explored separately. The undertaken study of scientific views of researchers demonstrated their profoundness, scope and versatility while allowing to detect interests and contradictions with the basic categories of insurance science.

THEORY OF INSURANCE: EVOLUTION OF VIEWS AND MODERN UNDERSTANDING

Салькова І.Ю.
кандидат економічних наук, доцент кафедри міжнародної економіки Вінницького національного аграрного університету

У статті розглянуто основні підходи оцінювання конкурентоспроможності підприємств. Визначено, що біль- шості підходів властиве оцінювання конкурентоспроможності підприємства за його фінансовими показниками. Висвітлено особливості підходів оцінювання конкурентоспроможності підприємств, їх переваги та недоліки для застосування на підприємствах АПК.

Теоретичні основи оцінки конкурентоспроможності підприємств АПК

Victoria Khaver
Junior Researcher Pridneprovsky Scientific Center NAS and MES of Ukraine

The article presented and justified the proposed system of financial security in the state innovation policy with the release of subsystems: regulatory, institutional infrastructure, direct financial support for innovation development, where the feasibility of establishing a defined segment of financial security in the operation of dedicated subsystems for the implementation of the innovative projects and based on the results The advantages of the proposed system.

FINANCIAL SECURITY SYSTEM IN THE STATE OF INNOVATION POLICY

Oksana Hnatkovych
PhD, associate professor Lviv Institute of Economy and Tourism

This paper deals with the need to restructure economic relations in rural areas with a view to strengthening valuable land market, which, in turn, should be considered as ecological and economic concepts. The main market operations that must be carried out with agricultural land: sale, exchange, inheritance, gift, lease and mortgage.

ECOLOGICAL AND ECONOMIC ASPECTS OF LAND MARKET RELATIONS IN AGRICULTURE

Natalia Grytsyuk
postgraduate student of East European National University of Lesya Ukrainian

In this article considered strategy by Ukrainian and foreign scientists, their types and classification. There are describes the mechanism of interaction and effect of higher-level strategies for development to formation of lower-level strategies and their effect on the system and the outcome.

ESSENCE, SUBORDINATION AND RELATIONSHIP STRATEGIES

Irina Suvorovа
candidate eсonomic sciences, associate professor, department of finance, accounting and auditing, National aviation university

The article examines different approaches to systems analysis and implementation of controlling the main content on the functioning of the system controlling the air transport company, investigated the function of controlling how a modern system of airline management, the basic principles of operation of air transport enterprises and circuit formation controlling system, which later will allow the airline to provide modern coordinating goals across all levels of government.

CONTROLLING AS A MODERN MANAGEMENT SYSTEM FOR AIR ENTERPRISE

Іhor Feduniak
candidate of economic sciences SS of NULES of Ukraine «Berezhany Agrotechnical Institute»

Given article is based on need of renewable bioenergy as alternatives to fossil energy sources, because of significant fuel rise– demand for renewable energy begins to grow, especially on biogas produced from animal and plant raw materials. It is determined biogas yield from collateral production of plant growing and biomass that remains after recycling can be used in agriculture as fertilizer.

EFFECTIVENESS OF BIOGAS IN UKRAINE

Liudmyla Voytovych
PhD, Associate Professor, Associate Professor of Department of Banking and Insurance business, Ivan Franko National University of Lviv

In the article author the features of insurance property in Ukraine is explored. The basic form of property according to the Law of Ukraine «About Property» are learned. The basic types of property insurance in Ukraine – private, collective and public are analyzed. The advantages of creating insurance companies in the form of joint-stock companies are considered, which allowed to identify the main types of joint stock insurance companies in Ukraine. The insurance companies set up in the form of additional liability and general partnerships and highlighted their characteristic features are characterized. The concept insurance company with foreign capital and foreign insurance companies are differentiated. The types of public property and describes conditions of state insurance companies in Ukraine are defined.

FEATURES OF FORMATION OF INSURANCE PROPERTY IN UKRAINE

dr Paweł Dziekański
Institute of Economics and Administration of Jan Kochanowski University of Kielce

Local self-government is a very important part of not only social but also economic growth in the region and the entire state. The aim of the study is a comparative analysis of social and economic development districts Province. Task analysis is conducted to illustrate the size and spatial differentiation of the level of development of districts. The budget as the primary policy instrument of local government. It indicates how to shape due to the effects of economic and social objectives of income, and how to spread the burden of public expenditure. The potential for socio – economic development district is a synthesis of four components: the potential economic, social, technical and environmental. Statistical tests confirm the existence of tangential disparity in the competitive districts. In the studied period 2008-2012 are in the best position in the context of the economy skarżyski, ostrowiecki, staszowski, the weakest kazimierski. In terms of variables describing the environment proved to be the best district pińczowski, jędrzejewski, and sandomierksi, the weakest konecki. Assessment of financial management is a difficult task. This requires taking into account many different elements. In terms of finances was the best county staszowski, skarżyski and kielecki, the weakest and kazimierski.

MULTIDIMENSIONAL COMPARATIVE ANALYSIS IN THE ASSESSMENT OF THE COMPETITIVENESS OF THE DISTRICTSśWIęTOKRzYSKIE VOIVODSHIP (IN TERMS OF FINANCE, ECONOMY AND ENVIRONMENT)

Galina Myskiv
PhD, Associate Professor, Associate Professor of Economics and Business PVNZ «European University» Lviv Branch

The article substantiates the allocation of six stages in the development of the Ukraine credit market, each of which is formed by the totality of factors: macroeconomic, legal and socio-political. For each stage characterized some specific features. The author examines allocated periods relying on quantitative and qualitative indicators of the functioning of the Ukraine credit market.

RESEARCH OF UKRAINE CREDIT MARKET’S FORMATION STAGES

Natalia Spasіv
Ph.D., Associate Professor, Head of Department of Economics and Production Management Ternopil Commercial Institute, Associate Professor of Finance

Vasily Martyniuk
Ph.D., associate professor, rector of Ternopil Commercial Institute, Associate Professor of Economics and Production ManagementPh.D., associate professor, assistant professor of finance

This paper analyzes the performance of revenues and expenditures of the State Budget in Ivano-Frankivsk region, highlights the key areas to improve the revenue and expenditure of the state budget in Ivano-Frankivsk region in a permanent crisis, generated a number of suggestions on how to optimize performance of the State budget in Ivano-Frankivsk region through reform of the territorial bodies of the State treasury Service of Ukraine.

EXTERNALITIES EXECUTION OF THE STATE BUDGET REVENUES AND EXPENDITURES IN IVANO-FRANKIVSK

Tkachenko Nataliya Volodymyrivna
Doctor of Economics, Professor, Head of Department of Finance and Credit of Cherkasy Institute of Banking of the University of Banking of the National Bank of Ukraine

Theoretical bases of financial globalization and its basic forms are investigated. Tendencies of the development of financial intermediaries in the context of globalization are determined and on this basis factors that contribute to the transformation of their functionality are justified.

THE INFLUENCE OF GLOBALIzATION PROCESSES ON THE DEVELOPMENT OF FINANCIAL INTERMEDIARIES

Anatolii Kharchenko
Assistant Lecturer of Department of Finance of Cherkasy Institute of Banking of the University of Banking of the National Bank of Ukraine

In the article critically analyzes the scientific approaches to the interpretation of the essence of the definition of «credit risk». Expediency consideration of credit risk at different levels of implementation and on this basis, the author proposed an interpretation of credit risk.

THEECONOMIC NATURE OF CREDIT RISK AS THE KEY RISK OFBANK CREDITING

Dmytro Chekhovskyi
Manager of Projects with key partners, JSC «OTP Bank»

In the article the theoretical approaches to the bank deposits guarantee are examined. The author’s vision of economic nature of bank deposits guarantee is formulated. Objects and subjects of bank deposits guarantee are defined. Differences between bank deposits guarantee and insurance are determined.

THE ECONOMIC NATURE OFTHE BANK DEPOSITS GUARANTEE

Olena Shabanova
assistant lecturer of Department of Finance of Cherkasy Institute of Banking of the University of Banking of the National Bank of Ukraine

In the article the scientific and methodical approach to the assessment of the investment potential of private pension funds has been further development on the basis of application of the fuzzy sets theory. A set of indicators of the investment potential of private pension funds are proposed. Estimation of the investment potential of Ukrainian private pension funds is implemented on the basis of a five-level scale.

RESEARCH AND METHODOLOGYAPPROACH TO THE EVALUATION OF INVESTMENT POTENTIAL OF PRIVATE PENSION FUNDS

Iryna Levytska
Researcher of the Department of Accounting and Auditing National University of Water Management and Nature

The views of national and foreign economists concerning the essence of audit of the operational costs are summarized and systematized in the article. The justification for carrying out the management audit of the operational costs in energy supply companies is highlighted.

MANAGEMENT AUDIT OF OPERATIONAL COST ENERGY SUPPLY COMPANIES IN THE CONTEXT OF INTEGRATED MANAGEMENT SYSTEM

Svetlana Levytska
Doctor of Economics, Professor of Accounting and Auditing National University of Water Management and Nature

The implementation of businesses social programs by forming the social dimension of economic accounting – «social accounting» is investigated. The need for a company to management accounting responsibility centers the proceedings «social costs» is studied.

SOCIAL COMPONENT OF BUSINESS AS OBjECT ACCOUNT

Olha Osadcha
PhD, Associate Professor of Accounting and Auditing National University of Water Management and Nature

The indicators of social, economic and environmental development of business activities are investigated. The need for a company to an integrated subsystem of economic accounting in order to implement effective analysis and control over compliance with the balance in terms of sustainable national development is studied.

REFORM OF THE INFORMATION SOFTWARE ACCORDING TO THE ACCOUNTING AND FINANCIAL REPORTING

Yulia Kharchuk
PhD in economic science, senior lecturer at the Department of Finance, Accounting and Audit of the National University of Ostroh Academy

The essence of registration policy and financial stability of state and communal higher educational establishments has been specified in the article. Basic aspects (social, psychological, economic, legal, informative, behaviory) have been described and measurings (methodical, technical, organizational) of registration policy of state and communal higher educational establishments in Ukraine have been marked. The influence of registration policy on financial stability of state and communal higher educational establishments has been considered. The row of measures for its perfection has been offered. The necessity of optimization of structure of position of order of state and communal higher educational establishments «About a registration policy» has been grounded.

REGISTRATION POLICY AND ITS INFLUENCE IS ON FINANCIAL STABILITY OF STATE AND COMMUNAL HIGHER EDUCATIONAL ESTABLISHMENTSIN UKRAINE

Pavlo Denyshchyk
teacher Rivne State Humanitarian University

Based on the analysis established SADT– model of decision-making in the determination of the faculty of the university. Identified problems need to create a tool that would give, to model the process of calculating the number of operational rates of teachers.

SYSTEMS ANALYSIS OF DETERMINING THE NUMBER OF RATES STATE TEACHERS UNIVERSITY