SCIENTIFIC NOTES OF OSTROH ACADEMY NATIONAL UNIVERSITY, "ECONOMICS" SERIES

№21/2013

Berezyuk T.P.,

The article deals with the estimate mechanism of regulation of tourist industry of Ukraine. The main functions and tools of government regulation tourism were determined. The characteristic structure of the tourist industry in Ukraine was introduced and main problems and priorities for its development were determined.

STATE REGULATION AS A PRIORITY IN TERMS OF TOURISM DEVELOPMENT IN UKRAINE

Boldak A. K.,

The article is devoted to small business in the Republic of Belarus. The estimation of modern condition of small business, is marked by its growth in the country. Identify opportunities of the state support of small business. Disclsed the role of infrastructure of support of small business. Offered the perspective directions of development of small entrepreneurship in the Republic, oblast and local levels.

SMALL ENTREPRENEURSHIP IN THE REPUBLIC OF BELARUS

Derevyanko I. V.,

The article discusses the concept of the service sector, defi ned its structure, and factors infl uencing household demand for services. The approaches to the defi nition of services in different sources have been considered

SERVICE SPHERE: ESSENCE, STRUCTURE AND FACTORS OF REQUEST FORMATION

Zhemba A. Y.,

The innovative nature of the system of global transformations and their impact on economic growth are demonstrated in this article. The conditions for innovation development of Ukraine are defi ned, clarifi ed the principles and reasonably basic mechanisms of the state innovation policy based on the impact factors of globalization.

WORLD TRENDS IN TERMS OF INNOVATIVE FACTORS INFLUENCE ON COUNTRIES ECONOMIC DEVELOPMENT IN GLOBALIZATION CONDITIONS

Zapukhlyak V. Z,

The article analyzes the theoretical approaches to the scientifi c interpretation of the concept of “economic development.” Argued its distinctive features from other, similar in content terms. Particular attention is paid to the investment component of economic development of countries, requested the author’s defi nition of investment development. Identifi ed the problem of understanding the economic development of the global and civilizational crisis

THEORETICAL BASES OF COUNTRIES’ ECONOMIC DEVELOPMENT (INVESTMENT ASPECT) IN TERMS OF CIVILIZATION CRISIS

Zajac’ V. S.,

The article outlines the manifestations of a systemic crisis in different spheres of social life, including the budget, the sphere of material production, fi nance and credit, social, foreign; revealed their difference from similar manifestations in European countries. The necessity of taking into account in the modern state social and economic policy have been proved.

SYSTEM CRISIS MANIFESTATIONS : UKRAINIAN PERSPECTIVE

Kasych A. O.,

In this article was systematized the main approaches to determine performance functioning of economy, was investigated the influence of the main factors to economic dynamics of individual countries, was defi ned the importance of the influence of multifactor productivity as the main indicator of technological development to the economic dynamics in Ukraine and other countries

MULTIFACTOR PRODUCTIVITY AS AN INDICATOR of STATE’S TECHNOLOGICAL DEVELOPMENT LEVEL

Klets M. V., Klets D. V.,

It is rotined that the problems of eurointegration of “postsocialisticheskikh” countries are conditioned ignoring of world view features of their population. Direction of scientifi c and applied permission of this problem is indicated by forces of scientists and teachers of higher school. Community of this problem for Poland and Ukraine and high-quality advantage of co-operation is described INSTITUTE of higher of these countries

PHILOSOPHICAL ASPECTS of INTERNATIONAL COOPERATION AMONG POLISH AND UKRAINIAN EDUCATIONAL INSTITUTIONS

Korman І. I.,

The prognosis multivariable model of price index is worked out with the use of methods of regression in combination with the methods of factor analysis.

RATES FORECAST IN THE DOMESTIC MARKET OF FISH AND SEAFOOD

Krykhivska N. A.,

In this article, the essence of the concept of “economic potencial” relying on general scientifi c and philosophical meaning. In terms of general concepts, identifi ed a set of unifying factors interpretation of this category, including the opportunity, ability and resources. And on the basis of modern philosophical concepts disclosed the concept of “potential”, referring to the interrelated philosophical categories “opportunity” and “reality.”

APPROACHES TO DEFINE THE "ENTERPRISE’S ECONOMIC POTENTIAL" CONCEPT

Levytska S. O., Solodkyi V. O.,

In the article the issues of sustainability of economic systems are studied. The indicators that characterize the economic and environmental conditions, in which there are different entities of the global community in the context of building sustainable economic mechanism, are given. The ways of further implementation of sustainable development tasks are formulated.

BACKGROUND AND WAYS FOR BALANCED DEVELOPMENT APPROACHES IMPLEMENTATION IN THE GLOBALIZATION PROCESSES SYSTEM

Lytvynenko Ya. V.,

The questions of the entity, types of banking service and features of its realization are considered in the article. Weaknesses in the domestic banking system are determined. The investigation determines the main directions of expansion of number and quality of providing of banking service in Ukraine. Marketing strategy development directions of providing of banking services and their features are considered.

MARKETING APPROACH TO STUDYING THE BANKING SERVICES MARKET IN UKRAINE

Lipych L. G., Svystun V. M.,

The article describes the approaches of scientists about the nature of resource saving, presented a critical analysis of existing interpretations and proposed his own defi nition of the studied categories

MODERN APPROACHES TO THE INTERPRETATION OF 'RESOURCE SAVING' CONCEPT

Loiko V. V.,

In article modern lines and problems of investment and innovative development of regions of Ukraine are considered, efficiency of realisation of a state policy in sphere of investments and innovations in a context of maintenance of economic safety of regions is analysed

CURRENT TRENDS AND PROBLEMS OF UKRAINIAN REGIONS’ INVESTMENT AND INNOVATION DEVELOPMENT IN THE CONTEXT OF ECONOMIC SECURITY PROVISION

Luste O. O.,

The place of economic mentality in the institutional concepts of socio-economic development, its role in the process of reforming the institutional structure of the national economy have been explored in the article.

PROPRIETORIAL MENTALITY AS AN ELEMENT OF THE ECONOMIC ACTIVITY INSTITUTIONAL ORGANIZATION

Mal’chyk M. V., Tolchanova Z. O.,

In article the essence of logistics activities of industrial enterprise is revealed and impact on the marketing policy of the enterprise is determined. The place of material and technical supply in the system of marketing activity of the enterprise is investigated. The measures for the improvement of the logistics of the enterprise are suggested.

INDUSTRIAL ENTERPRISE’S LOGISTIC ACTIVITY IN TERMS OF ITS MARKETING POLICY

Myskevich E. V.,

The article discusses the campaign designed to improve the competitiveness of products. The results are of practical importance and can be used by the business community and the regional administration for the improvement of the marketing activities at the enterprise level and the region, as well as improve the competitiveness of products

DEVELOPMENT OF ADVERTISING CAMPAIGN FOR RISING PRODUCTION COMPETITIVENESS OF OJSC "IVATSEVICHDREV"

Petrishyna T. O.,

In the article describes the features of the global strategy as a basis to achieve competitive advantage in the current conditions of the economy. The main sources for competitive advantage based on the strategic objectives and international competitive strategies and alternatives, the development of which will domestic enterprises to compete in the market in terms of globalization processes

ACHIEVING COMPETITIVE ADVANTAGES IN THE CONTEXT OF GLOBAL STRATEGIC MANAGEMENT

Rud’ N. T.,

The article deals with the essence of open innovations. Fundamental differences of closed innovations are emphasized in the scientifi c piece of writing. Effi ciency of their application for the innovative development of the enterprise is shown. The main tasks and conditions of the existence of open innovations are systematized.

OPEN INNOVATIONS AS A NEW INNOVATION DEVELOPMENT PARADIGM

Savchenko O. R.,

Maintenance of the informative providing of the system of management of organization is exposed in the article, he is worked out a factor model, that represents the structure of factors of the management system organizations that determine quality of her functioning.

INFORMATION PROVISIONING OF THE ORGANIZATION’S MANAGEMENT SYSTEM

Suprun A. A., Bozhkova A. S.,

The article presents the infl uence of last global fi nancial crisis on the Ukrainian insurance market. The article deals with the analysis of the insurance market in Ukraine from 2008 to 2011 year. The dynamics of basic indicators of the insurance market in view of the global fi nancial crisis had been characterized. The research focuses on the problems of weak economic environment in which insurance companies operate in the post-crisis period and imperfect fi nancial mechanisms of the insurers

PROBLEMS OF UKRAINE'S INSURANCE MARKET DEVELOPMENT IN THE POST CRISIS PERIOD

Tranchenko L. V., Tranchenko O. M.,

It is shown that the problem of rationalizing land use especially actualized the last time when agricultural area has undergone major institutional transformations. There was a need for a system of institutional support land use that will allow in postmoratornyy period to create the conditions for equitable redistribution of land ownership and avoid social antagonisms in the countryside.

LAND RESOURCES AS A PRINCIPLE FOR THE DEVELOPMENT OF THE NATIONAL ECONOMY

Fedoruk O. V.,

The article investigates essence and content of the food security of the state as an important component of socioeconomic development, creates scientifi c and methodical bases to ensure national food security, analyzes the threats to food security of the state, investigates mechanism to ensure food security, substantiates theoretical approaches to the formation food security at the macroeconomic level, defi nes the roles and the place of food provision in the context of economic security of the state.

SCIENTIFIC BASIS FOR PROVIDING STATE’S SUPPLIES SECURITY IN THE SYSTEM OF NATIONAL ECONOMIC SAFETY

Paweł Dziekański,
Dept. of Economiсs, School of Business and Entrepreneurship, OstrowiecSwietokrzyski, Poland

MODERN BRAND-ASSET BUILT BY MARKETING

Boreyko V. I.,

In the article the scientifi c points of view to the estimation of role labour in providing of successful socio-economic development of countries is investigated, the dynamics of growth of profi ts and outlays of Ukrainians and their structure in XXI age is analysed, measures for providing of growth of profi ts and them of just distributing between the different layers of population of Ukraine are offered.

INCOMES AND EXPENDITURES OF UKRAINIAN POPULATION IN THE XXI CENTURY

Borysyuk O. V.,

The paper explores the areas of public debt management in the national economy in terms of volatility those of international fi nancial markets and the rising cost of government per borrowings. Grounded agencies that are directly involved in the management of public debt. Investigated the real state of public and publicly guaranteed debt, including by currency of repayment, outlined the reasons for its occurrence. The main measures that should be taken to in order to optimize the state debt of Ukraine.

DIRECTIONS FOR THE UKRAINE’S STATE DEBT MANAGEMENT IN MODERN CONDITIONS

Vyshnevska N. V., Kucheruk M. V.,

The article is devoted to the problems of maintenance and management of external state debt of Ukraine. The author has made assessments of the debt burden in Ukraine during 2010-2012 and discovered socio-economic effects state debt and provided recommendations for improving debt policy.

PROBLEMS OF UKRAINE’S ESTERNAL STATE DEBT SERVICE AND MANAGEMENT

Glukhova V. I.,

The questions of the formation of local revenues in regions with high fi scal capacity are examined, problem moments are revealed. Suggestions for improving the formation of the revenue base of local budgets are made.

FORMATION OF LOCAL BUDGETS INCOMES IN TAX CAPABLE REGIONS

Gnedova O. O., Bykova Yu. A.,

The article considers the nature of the functions of taxes. An analysis of the tax system laid out its functions. Identifi ed the basic function of taxes in Ukraine and the proposed changes to their classifi cation

TAX FUNCTIONS DISCUSSABILITY AT THE MODERN STAGE OF MARKET RELATIONS DEVELOPMENT

Demyanchuk O. I.,

The article investigates the decentralization of fi nancial resources of Ukrainian local budgets. The author outlines a lot of problems in this process, particularly emphasizing the incompatibility of calculated indicators of the Ministry of Finance and local governments, considerably subsidized local budgets, the prevalence of the growth rate of transfers over the growth rate of incomes of local budgets, the small share of local taxes and duties in their incomes, the dependence of local governments on central government in decision making and fi nancial resource management. The article presents some recommendations to solve the problems connected with the decentralization of fi nancial resources of Ukrainian local budgets

FINANCIAL RESOURCES DECENTRALIZATION AMONG UKRAINE’S LOCAL BUDGETS

Demyanchuk O. I., Zablotska O. S.,

The article suggests the financial risks, which arise in the context of social security through the mechanism of fi nancial support. On the ground of the analysis, the necessity of improvementthe fi nancial securitysocial guarantees in Ukraine.

WAYS TO IMPROVE SOCIAL GUARANTEES’ FINANCIAL SECURITY IN UKRAINE

Desytnyuk O. M.,

Theoretical and methodological principles of management of tax debt are formed. Socio-economic content of tax debt and its main features are identifi ed, Mandatory elements of the tax debt management to implement effective tax risk management in Ukraine are systematized.

THEORETICAL AND METHODOLOGICAL BASES FOR TAX DEBT MANAGEMENT

Dmytriv V. I., Fryiuk T. Yu.,

This article investigates the effi ciency of VAT functioning, its role in shaping the profi table shares of the State Budget of Ukraine. It deals with advantages and disadvantages of VAT, as one of the varieties of universal excise taxes. It shows ways of improving this tax, taking into account international experience.

FISCAL VALUE OF ADDED COSTS TAX AND ITS ROLE IN COUNTRY’S INVESTMENT ATTRACTIVENESS IMPROVEMENT

Zgliuy T. V.,

Analysis of tax effi ciency and defi nition of the relationship between its main criteria can make informed decisions regarding the development of measures to reduce the tax burden and improve the effectiveness of a particular company.

TAX EFFECTIVENESS AS AN ELEMENT OF THE ECONOMY MODERNIZATION

Karlin M. I.,

The article examines not only the theoretical bases of the property tax but also peculiarities of its application in the historical perspective, current realities of this tax use in OECD countries, especially in France and problems of its introduction in Ukraine. In order to approximate the tax on the real property other than the tax on lands, which will have been introduced in Ukraine since January 1, 2013, to the classical property tax introduced in the OECD countries, following stages of such a tax introduction are recommended: the fi rst phase will involve 2013 and 2014, the second phase – from 2015 to 2019 and the third phase – since 2020. The necessity to adhere to the principle of the social justice in the taxation of the private property which is as follows: who has more property in the ownership he pays more property tax became the reason for the transition from the proposed government property tax to the classical property tax in Ukraine. The French experience shows that a property tax is paid by those who are engaged in business with the use of this property. It is important to establish this approach in Ukraine. By the way, the introduction of signifi cant benefi ts to property owned by low income groups in France is important to be adopted in Ukraine in the period of its transition to the classical property tax. A property tax is paid by both physical and legal entities in many countries. The implementation of this approach in Ukraine would force many business owners to make a better use of their property, especially their land, but it has not yet seen in our country.

REAL ESTATE TAXES IN OECD COUNTRIES AND IN UKRAINE: HISTORY AND NOWADAYS

Kovalevich D. A., Roshilo V. I.,

The article explores the nature of budget planning, analytical research conducted for local budgets Chernivtsi region. Defining objectives and areas of budget planning.

LOCAL BUDGETS’ PLANNING AND IMPLEMENTATION BASICS

Kondratenko M. B.,

The article analyzes and systematic approach to the disclosure of the content of the defi nition “tax burden”. Allocated a unifi ed approach to the defi nition of this concept, given its practicality.

SYSTEMATIZATION OF SCIENTIFIC APPROACHES TO "TAX LOAD" CONCEPT DEFINITION

Malinovska K. O.,

The paper analyzes the role of small enterprises in state economy and the fi scal role of tax incomes from sums paid on single tax. Considers the positive and negative sides of reforming the simplifi ed system of taxation, accounting and reporting for small business subjects.

TAXATION ASPECT OF SMALL BUSINESS ENTITIES ACTIVITY

Panura Yu. V.,

Summarized the scientific approaches to determining the nature of taxes, made suggestions to complement the existing classification of taxes on the basis of the economic content of the object of taxation.

SUMMARY OF SCIENTIFIC APPROACHES TO DETERMINE THE ESSENCE OF TAXES AND THEIR SYSTEMATIZATION

Posadnieva O. M., Kostina N. M.,

Trends in formation of revenues of local budgets of the Kherson region are reflected. The assessment of financial independence of the region is presented. The main indicators infl uence value of integrated coefficient of financial stability of local budgets are analysed. The main problems decision has to provide efficiency of processes of decentralization of the power in Ukraine are defined.

LOCAL BUDGETS’ FINANCIAL INDEPENDENCE MONITORING AS AN INFORMATIVE ELEMENT IN TERMS OF FISCAL DECENTRALIZATION PRINCIPLES’ REALIZATION

Sidelnykova L. P., Yakusha Ya. V.,

The fiscal potential of ecological payments is analyzed. The effi ciency of state budgetary resources mobilized in the form of payments ecological direction is considered. The degree of display of stimulating properties of the ecological taxation in Ukraine is certain. The vectors of development of the ecological taxation are offered.

ENVIRONMENTAL TAXATION REFORMING DIRECTIONS IN UKRAINE

Spasiv N. Ya., Turskyj I. V.,

This article provides an analysis of state budget revenues, highlights the main directions of improving the formation of revenues of the State Budget in modern conditions.

STATE BUDGET OF UKRAINE - 2012 INCOMES: ASYMMETRY OF FORMATION AND GROWTH RESERVES

Chernovs’ka M. M.,

In the article investigates different views of scientists to the interpretation of the concept of “local budgets” and the ambiguity of the term “local government budgets”, which, in turn, affects the determination of the role of local budgets and local budgets in the fi nancial system of the state. The author, a comprehensive analysis of the legal definitions of “local budgets” and “local government budgets” based on current legislation. The ways of eliminating different interpretation of certain concepts based on the research.

THEORETICAL APPROACHES TO DETERMINING LOCAL BUDGETS AND BUDGETS OF LOCAL GOVERNMENTS

Antonyuk P. P.,

In the article, the existent mechanisms of support and development of enterprises are considered which are grouped after resource, effective and strategic approaches. Close connection of the noted mechanisms with the mechanism of support of social strength of enterprises security is well proven. Constituents mechanism of support the level of social security of entities is grounded, purpose task is determined and grounded necessity of its functioning at modern terms.

INDUSTRIAL ENTERPRISES’ SOCIAL SECURITY SUPPORT MECHANISM: PURPOSE, OBJECTIVES, PRINCIPLES

Gnyliakevych I. Z., Starostina G. P.,

The article investigates the features of the domestic regulatory process of government services. In particular, the question of the effectiveness of the machinery of government regulation of business services, the effectiveness of pricing in natural monopoly industries, the effectiveness of state management service industries.

PECULIARITIES OF PUBLIC SERVICES SECTOR ENTERPRISES’ ACTIVITIES REGULATION

Grabar R. N.,

The article describes the ways to increase the competitiveness of the Belarusian economy on the basis of cooperation with the world’s TNCs in the Republic of Belarus and the activities on creation and development of TNK, the basis of which will be the major Belarusian companies

TRANSNATIONAL COMPANIES AS THE POTENTIAL INVESTORS INTO BELARUSIAN ECONOMY

Grytsyuk N. O.,

In this article analyzed the tax system in force in Ukraine, highlighted factors that affect the choice of system, described the positive and negative aspects of each.

UKRAINE’S TAXATION SYSTEMS AND THEIR INFLUENCE ON THE ENTERPRISE

Kvasnyts’ka R. S.,

The article defi nes the place of nonfi nancial corporations among institutions that operate in the domestic fi nancial market, and theoretically proved their role in socio-economic development of the state.

PLACE AND ROLE OF NON-FINANCIAL CORPORATIONS - INSTITUTES OF UKRAINE’S FINANCIAL MARKET

Kryvyts’ka O. R.,

The destination of the insurance resources has been defined in the article. The types of resources have been classified. The difference between resources and insurance resources has been proved, and their interconnection has been showed

INSURER’S RESOURCES AND INSURANCE RESOURCES: THEORETICAL POLEMICS OR PRACTICAL INCOMPATIBILITY

Len’ V. S.,

Reasonable necessity of refl ection on the account of capital investments of acquisition of inconvertible material and non-material inconvertible assets in an exchange on corporate laws, and also the brought algorithms over of bookkeeping realizations on such operations.

ON CAPITALIZATION OF THE STATUTE CAPITAL CONTRIBUTIONS BY MEANS OF NON CONVERTIBLE MATERIAL AND NON-MATERIAL ASSETS

Malashenko Yu. A.,

The article describes historical aspects of becoming of obligatory insurance of civil liability of proprietors of surface transport vehicles and feature of its development in home and world practice.

ESTABLISHMENT OF COMPULSORY INSURANCE FOR VEHICLES OWNERS’ CIVIL LIABILITY: FOREIGN AND DOMESTIC EXPERIENCE

Mamontova N. A.,

The advantages and disadvantages of internal funding sources and their infl uence on the capitalization of companies have been analysed. The ways of Ukrainian economy transition to an innovative model of development have been substantiated, and the main strategic guidelines in selecting of funding sources for oil and gas companies have been proposed

STRATEGIC OBJECTIVES OF COMPANY CAPITALIZATION LEVEL INCREASE CONSIDERING GLOBAL CHALLENGES

Podderyogin A. M., Les’ko M. V.,

Mechanism of VAT functioning in corporate taxpayers. Impact of VAT on the fi rms money immobilization during business activity and budget formation. Input VAT forming and terms of transformation into tax credit. Sources of tax credit repayment. Tax liabilities and terms of it’s incurring. Accounts receivable and it’s infl uence on VAT receipts. Improvement of corporate VAT planning by budgeting.

TAX TO ADDED COST FUNCTIONING MECHANISM AND ITS EFFECT ON BUSINESS SUBJECT’S ECONOMIC ACTIVITY

Proskurina N. M., Shtepa K. Yu.,

The basics of outsourcing from the perspective economic efficiency are investigated. The main forms of the Ukrainian enterprises outsourcing services are reviewed. The approaches to the classifi cation of the outsourcing risks are defined. Basic weaknesses and threats of outsourcing, the ways of outsourcing risks minimization are summarized.

GENERAL ASPECTS OF AUTOSOURSING APPLICATION IN ENTERPRISE’S BUSINESS ACTIVITIES

Romanenko O. V.,

The paper systematically analyze key indicators of enterprise value according to different criteria and with the development of foreign practice.

ENTERPRISE’S VALUE STRATEGIC ANALYSIS

Rudyk O. R.,

The article is devoted to the theoretical aspects of application of diagnostics and monitoring in the process of anticrisis management of enterprises. Prospects and basic stages of diagnostics and monitoring of the financial state of enterprises are considered.

ANTI-CRISIS DIAGNOSTICS OF SUBJECTS OF ECONOMIC ACTIVITIES IN UKRAINE

Stasik O. O.,

Analyzes the process mergers and acquisitions of corporate organizational structures indicating how effi ciency. Diagnosed factors of successful mergers or acquisitions and considered valuation methods synergistic effect and its parameters

MERGERS AND ACQUISITIONS EFFICIENCY PRINCIPLES FOR CORPORATE STRUCTURES IN UKRAINE

Suprun A. A., Sudachenko Yu. Yu.,

The article shows the situation in oredressing industry during the pre-crisis, crisis and post-crisis periods. By analyzing it is proved that the level of financial stability of enterprises of this industry is high enough. It is proposed to use stress-analyze for appraising the ability of enterprises of the industry to withstand economic crises in the future

FINANCIAL SUSTAINABILITY PROVISION FOR KRYVYI RIG ORE MINING ENTERPRISES (RETROSPECTIVE AND PROSPECTIVE ASPECTS)

Cherkasova S. V.,

The article scans the features investment of institutions of common investment, determines the priorities assets of investment and selects the factors of growth of these institutions in functioning the system of institutional investment.

INVESTMENT STRATEGIES OF JOINT INVESTMENT INSTITUTES

Shymko O. V.,

The work deals with social, organizational and economic aspects of integrate trade structures formation and activity in Ukraine and abroad. The peculiarities of different forms of integrations and prospects of their development have been analyzed.

ENTERPRISES INTEGRATION AS A DIRECTION FOR THE DEVELOPMENT OF EFFECTIVE COMPETITIVE ENVIRONMENT IN TRADE

Shkvarets’ G.V.,

The article deals with the procedure for determining insurance portfolio. The analysis of break-even, which gained wide development due to its simplicity and completeness of information.

INSURANCE PORTFOLIO SIZE DETERMINING PROCEDURE

Shulskyi M.G.,

The paper studied the participation of the clergy in Galicia in the development of the cooperative movement in the late nineteenth and early twentieth centuries, resulting in a set that priests played an important role in establishing cooperative activities in the countryside. The experience gained in past generations in development cooperation can be used in the present conditions of formation of cooperative structures in systems of agricultural production.

CLERGY ROLE IN THE DEVELOPMENT OF COOPERATIVES IN GALYCHYNA

Shumak Zh. G.,

The article deals with the problem of resource companies on the meat processing industry. The factors which constrain resource in enterprises sector. The mechanism of resource for identifying the amount of resources consumed at various stages of production, to determine the need for material resources in the planning period, taking into account the planned volumes and product mix, to maximize profi ts in the short term, provide a competitive cost advantages in the long run.

ECONOMIC BASES OF RESOURCE SAVINGS ON MEAT PROCESSING COMPANIES