№22/2013
- Balant G. R., Gordij N. R. . - P. 4-7.
- Bezgubenko V. Yu. . - P. 8-13.
- Byl A.V. . - P. 14-17.
- Galetska T.I. . - P. 18-22.
- Galitsejska Yu. M. . - P 23-27.
- Drogorub I. V. . - P. 28-31.
- Egoricheva S. B. . - P. 32-36.
- Zabchuk G. M. . - P. 37-41.
- Ignatova O. M., Mohamad O. V. . - P. 42-49.
- Ionin Ye.E. . - P. 50-55.
- Kuzmak O. M. . - P. 56-58.
- Kucher R.V. . - P. 59-62.
- Marinchak L.R. . - P. 63-67.
- Martyn O. M. . - P. 68-74.
- Melnyk A. T. . - P. 75-78.
- Rudan V. Ya. . - P. 79-84.
- Sorokivska Z.K. . - P. 85-89.
- Shamanska N.V. . - P. 90-93.
- Shamanska O. S. . - P. 94-96.
- Shulyk Yu.V., Dubnyak L.V. . - P. 97-100.
- Vdovenko N. M. . - P. 102-105.
- Ivashchenko K.O. . - P. 106-109.
- Levytska I.O. . - P. 110-114.
- Osadcha O. O. . - P. 115-118.
- Panchuk I.P. . - P. 119-122.
- Rura I.V. . - P. 123-127.
- Stasiuk V.V. . - P. 128-131.
- Bredyuk V.I., Joshi A.I. . - P. 133-136.
- Velikoivanenko G.I., Trokoz L.O. . - P. 137-141.
- Gritsyuk P. M., Savich V. O. . - P. 142-146.
- Kleban Yu.V., Roman S.V. . - P. 147-151.
- Kmityuk T. L. . - P. 152-156.
- Levchenko V.P. . - P. 157-161.
- Makarenko V. O., Gonchar O. M. . - P. 162-166.
- Novoselytskyy O. M., Yakubets O. V. . - P. 167-172.
- Savich V. O., Bilan B. S. . - P. 173-176.
- Sokolovsky D. B. . - P. 177-183.
Development of financial and credit relations
The theory and practice of accounting and analytical support of business entities
Balant G. R., Gordij N. R.,
The prerequisites for the emergence of the global economic crisis has been conducted in the aricle. There are has been done systematization of anti-crisis measures in the implementation of monetary policy of the central banks of the world‘ s leading countries. The authors described the effects of the economic crisis on the economy and identified areas for further improving the functioning of financial systems and central banks.
MONETARY POLICY OF THE WORLD LEADING COUNTRIES’ CENTRAL BANKS DURING THE CRISIS PERIOD
Bezgubenko V. Yu.,
The article examines theoretical and methodological approaches in understanding the nature of state property. Systematize the elements of nature state property.
Byl A.V.,
The peculiarities and significance of the delegation of powers procedure in the credit-risk management system at banks and possible directions of its improving are considered.
THE SYSTEM OF POWERS DELEGATION AS AN IMPORTANT ELEMENT OF THE BANK CREDIT RISK MANAGEMENT SYSTEM
Galetska T.I.,
The features of transaction costs in implementing agro leasing agreement have been investigated. Different alternatives ways of reducing transaction costs for lessee in agriculture have been offered.
OPTIMIZATION OF AGRICULTURAL LESSEES’ TRANSACTIONAL EXPENSES
Galitsejska Yu. M.,
The state of the global banking system is examined in this article, and also basic tendencies which will be inherent development world bank a sector in the nearest decades is probed.
STATUS AND DOMINANT TENDENCIES OF THE WORLD BANKING SYSTEM DEVELOPMENT
Drogorub I. V.,
In the article examines the approaches of scientists to define the essence of the concept “financial resources of the bank,” discussed their characteristics and problems formation resources of banks.
CONCEPTUAL APPROACHES TO THE CLARIFICATION OF BANKS’ FINANCIAL RESOURCES ECONOMIC ESSENCE
Egoricheva S. B.,
In the article, based on the analysis of scientific sources and banking practice, new banking innovations’ classification features and types are proposed.
Zabchuk G. M.,
The peculiarities of functioning of banks with foreign capital are investigated in the article. The advantages and disadvantages of the presence of banks with foreign capital in domestic banking system are defined.
SPECIFICS OF THE BANKS WITH FOREIGN CAPITAL FUNCTIONING IN UKRAINE
Ignatova O. M., Mohamad O. V.,
The article presents the analytical and the practical aspects of the statistical evaluation of the pricing policy of the banks of different kinds of ownership and it provides the statistical comparative assessment of interest on the borrowings and the interest on the funds given for using (loans) and also shows the dynamics of margin and its comparison depending on the classification of the bank.
Ionin Ye.E.,
The article deals with the theoretical and practical aspects of quality of loan portfolio by credit rating legal ladies to meet the requirements of the National Bank of Ukraine. Made suggestions to improve the assessment of the actual financial condition of the borrower in the calculation of the integral index of the debtor – a large or medium-sized company.
BANK’S LOAN PORTFOLIO QUALITY CONTROL BASED ON THE LEGAL CAPACITY ASSESSMENT OF A LEGAL ENTITY
Kuzmak O. M.,
In the article the hedging as a method of management of banking risks in the domestic banking system and the ways to improve it for the efficient management of banking institutions.
Kucher R.V.,
In this research main problems of the banking system of Ukraine are defined and the necessity of developing methods to increase effectiveness in the financial stability of the banking institutions.
BANKS’ FINANCIAL SUSTAINABILITY AS A GUARANTEE OF UKRAINE’S BANKING SYSTEM STABILITY
Marynchak L.R.,
The article analyzes the scope and dynamics of deposits in domestic banks sectors, timing and currency trends of recent changes. The basic problem faced by banks in the process of their deposit activities including reasonable disagreement active and passive operations of banks, lack of resources accumulated by banking institutions to ensure the availability of financial needs of the economy. The basic ways to improve deposit policy in order to achieve maximum results while minimizing costs.
ESTIMATION OF EFFECTIVE ATTRACTION OF DEPOSITS IN THE SYSTEM OF RESOURCE SUPPORT OF DOMESTIC BANKS
Martyn O. M.,
The article explored important theories of national safety question determinations of the category economic safety. The definition of the economic safety is worded by author on the grounds of profound analysis different scientific approach determinations of this category. The article the threats to economic safety are analyzed.
Melnyk A. T.,
The present paper is focused on the role of the deposit insurance system in ensuring stability of the financial system, the basic indicators of the Deposit Guarantee Fund of Ukraine are analysed. The directions of increase an effectiveness of the work of the Deposit Guarantee Fund of Ukraine are suggested.
Rudan V. Ya.,
The paper considers theoretical approaches to determining the nature of management and supervision of liquidity of the banking system. The basic problem of managing liquidity of the banking system in 2008-2012 and submitted proposals for improving the efficiency of the management.
Sorokivska Z.K.,
The article deals with the nature of retail banking settlement services their features. The comparative characteristics of different payment instruments. The influence of retail banking settlement services on the circulation of money and the economy in general.
THE ECONOMIC ESSENCE OF RETAIL BANKING SETTLEMENT SERVICES AND THEIR IMPACT ON MONEY CIRCULATION
Shamanska N.V.,
The peculiarities concerning pragmatics and problematic of pension provision at regional level are examined. The article describes directions how pension provision can be improved in the conditions of pension system reforming.
MODERN TENDENCIES OF PRAGMATICS AND PROBLEMS OF PENSION PROVISION IN UKRAINE
Shamanska O. S.,
The theoretical basis how households realize their credit behavior in Ukraine nowadays is analyzed. The author describes problem aspects of consumer credit, car credit, mortgage bank and micro– credits for population.
MODERN MOTIVES AND TENDENCIES OF HOUSEHOLDS’ CREDIT BEHAVIOR REALIZATION IN UKRAINE
Shulyk Yu.V., Dubnyak L.V.,
The article covers a description of the current state health care system in Ukraine and the prospects of introduction of compulsory social health insurance.
PERSPECTIVES OF COMPULSORY SOCIAL MEDICAL INSURANCE INTRODUCTION IN UKRAINE
Vdovenko N. M.,
The article presents the results of systematic research to improve accounting and analytical support for agricultural producers. Developed and proposed for implementation in the system of the State Agency of Fisheries of Ukraine special forms of primary documentation for subjects fisheries in aquaculture.
FISH INDUSTRY SUBJECTS ACCOUNTING AND ANALYTICAL SUPPORT IN THE FIELD OF AQUACULTURE
Ivashchenko K.O.,
In the article presented the results of the economic essence of an accounting informational resource, reviewed the requirements for accounting information files and priorities for improving the management of an accounting informational resource of water complex subjects.
ACCOUNTING INFORMATION RESOURCE OF THE WATER MANAGEMENT COMPLEX SUBJECTS
Levytska I.O.,
Organizational and methodological issues of management accounting performance by the responsibility centers “Expenses” for energy supply companies are developed. The role of management accounting as an important component of a unified information system activities of the energy market, stimulating factor for optimization net costs of energy services supply.
MANAGEMENT ACCOUNTING DUE TO THE "COSTS" RESPONSIBILITY CENTERS IN POWER SUPPLY COMPANIES
Osadcha O. O.,
The features of formation and distribution of profits in the accounting and their influence on the analysis of financial results of entities are pointed out.
Panchuk I.P.,
The article deals with the nature and kinds of financial costs, features of accounting and proposed the ways of solving problems of accounting of the financial costs.
FEATURES OF THE FINANCIAL EXPENSES ACCOUNTING ACCORDING TO NATIONAL STANDARDS
Rura I.V.,
The peculiarities of medical service accounting structure in budget institutions are investigated in the article and the methodology of medical service accounting structure is also proposed here.
FEATURES OF THE MEDICAL SERVICES ACCOUNTING METHODOLOGY AND ORGANIZATION IN BUDGETARY INSTITUTIONS
Stasiuk V.V.,
The article proves that contradiction of some legislative statements in the sphere of tariff establishment and regulation of the services of centralized water supply and sewage system is one of the major factors which slow down the process of implementation of public-private partnership into the sphere of water supply and sewage sector of economy.
Bredyuk V.I., Joshi A.I.,
Designed economic-mathematical model pension system in Ukraine since improving the accounting pension age for women and a forecast is carried out on condition of static development system.
ECONOMIC-MATHEMATICAL MODELING OF THE PENSION PROVISION DYNAMICS IN UKRAINE
Velikoivanenko G.I., Trokoz L.O.,
The article describes the conceptual interbank lending policy and the role of the credit in the structure of the active operations of commercial banks. The authors researched the existing approaches to borrower creditworthiness modeling and gave the recommendations about the use of artificial neural networks, ie Kohonen self-organizing maps, in assessing creditworthiness.
MODELING THE CREDITWORTHINESS OF THE COMMERCIAL BANK BORROWERS
Gritsyuk P. M., Savich V. O.,
Basic approaches to the estimation of dimension the grain production system of Ukraine are examined.
MATHEMATICAL METHODS OF ESTIMATING THE GRAIN PRODUCTION SYSTEM DIMENSIONALITY IN UKRAINE
Kleban Yu.V., Roman S.V.,
In this paper was developed the model of planning sales of agricultural enterprise base dondatamining. We handled di fferent algorithms for implementation thi stype of analysis andproved the expediency of the iruse.
ENTERPRISES ACTIVITY PLANNING ON THE BASIS OF INTELLECTUAL DATA ANALYSIS
Kmityuk T. L.,
The article presents the analysis of the existing mathematical tools that are used in motivation. The researches of both domestic and foreign scientists are reviewed
METHODS AND MODELS OF PERSONNEL MOTIVATION: MAIN ASPECTS AND PROBLEMS ANALYSIS
Levchenko V.P.,
The article focuses on insurance companies’ optimal strategic behaviour determination. Optimal volume of insurance services and optimal tariff rate, that maximize the income of insurer are calculated.
Makarenko V. O., Gonchar O. M.,
The article includes existing definitions of the term “pattern”, the scope of their application, own formulation of definition, referring to the area of forecasting, and also review of the possibility of forecasting of macroeconomic processes using harmonic patterns. Proposed an algorithm for forecasting trends. This method tested on GDP growth in Ukraine.
HARMONIC PATTERNS AS THE BASIS FOR THE MACROECONOMIC PROCESSES DEVELOPMENT FORECASTING
Novoselytskyy O. M., Yakubets O. V.,
The article set out the basic position of assessing the creditworthiness of the individual borrower’s banking institution on the basis of fuzzy multiple-approach, that allows to take into account qualitative and quantitative characteristics of the economic entity taking a decision to satisfy the requirements.
Savich V. O., Bilan B. S.,
Automatization of realization the calculation of the prediction the probability of the enterprise bankruptcy with the using modern methods of programming system Visual Basic is demonstrated.
THE AUTOMATED SYSTEM FOR CALCULATING THE MODELS OF ENTERPRISES BANKRUPTCY PROBABILITY FORECASTING
Sokolovsky D. B.,
The article deals with the problem of possibility of allocation of investment capital by economies. The situation, when the less effective investors find themselves in more favorable investment climate despite of rationality principle is considered. The model describing investors’ behavior is developed; its analysis shows that the reasons of such allocation are principally based on behavior. The given study allows concluding that the investment market is not fully self-controlled.
THE FACTORS OF INEFFICIENT INVESTORS DISTRIBUTION BY ECONOMIC SYSTEMS