Averkina M. F.,

Article is devoted to the development of diagnostic indicators of urban sustainable development. The author deals with the meaning of the indicator and the criteria for its formation. Foreign experience on the development of diagnostic indicators of urban sustainable development. The article presents the author’s approach to the development of diagnostic indicators of urban sustainable development in accordance with the laws equifinality.

DIAGNOSTIC INDICATORS FOR PROVIDING SUSTAINABLE URBAN DEVELOPMENT.

Boldak A. K. ,

The article is devoted to the development of agroekoturism structures of the Brest region. Estimation of the current state of rural tourism, marked its growth in the country, the role of agricultural farms and agricultural industrial cooperative as the main agroekoturism structures. Identify opportunities for development agroekoturism complex in the region.

DEVELOPMENT OF AGRO-ECOTOURISM STRUCTURES IN THE BREST REGION.

Brailovsky I. A. ,

The article deals with an element of modern economic cooperation as «public-private partnership.» The author focuses on the fact that public-private partnerships as a form of economic cooperation between the state and business, is an important tool to meet public needs. This is achieved through a more complete and efficient use of resources that are available to the public and private partners, which are not specifically able to meet the social needs

PUBLIC-PRIVATE PARTNERSHIP AS A TOOL FOR MEETING PUBLIC NEEDS.

Denisenko M. P.,

In article questions of innovative development of a society on the basis of formation of the intellectual capital of the state at the expense of increase in volumes of investments into science and education, stimulation of working out and introduction of innovations are considered

INNOVATIVE DEVELOPMENT OF SOCIETY ON THE BASIS OF INTELLECTUAL CAPITAL.

Denisenko S. A.,

It is offered to methodical approach to forming of regional tax policy through the mechanism of the tax planning of the production-economic systems in accordance with strategic tax purposefulness of recreation the potential of regions. It enabled to define design of mechanism of the tax planning of obligations of subjects times ménages of regions, which foresee the lead through of complex measures in the field of the fiscal accounting with the selection of facilities of organizationally economic influence, determination of having a special purposefulness of recreation the development of the production-economic system, methods of tax optimization and criteria of evaluation of efficiency are functioning of regions instrument of tax management

IMPROVEMENT OF THE REPRODUCTIVE PROCESSES REGULATION SYSTEM IN THE AFTERMATH OF THE REGIONAL TAX POLICY IMPLEMENTATION.

Dlugolsky O. V.,

The article covers the problems of peculiarities of implementing the fiscal policy in regard to a new institutional mechanism – fiscal rules and regulations that can prevent the debt crisis and strengthen the fiscal discipline. The experience of Great Britain, the Netherlands, Germany, Italy and Latin America countries in the realization of fiscal policy based on fiscal rules and regulations has been analyzed (for example, golden rule, «chilly rule» of budget balance). The relevance of implementing fiscal policy in a crisis economy through «institutional arrangement» of fiscal rules into legal procedures of debt and fiscal strategy has been grounded.

FISCAL CONSOLIDATION AS A REACTION TO THE GLOBAL FINANCIAL AND ECONOMIC CRISIS: THE PECULIARITIES OF RULES AND NORMS APPLICATION IN THE EU AND LATIN AMERICA.

Zayats G. S.,

The article highlights the current problems of healthcare staffing of Ukraine and ways to overcome them and the importance of strengthening the state’s influence on this area in order to optimize the network of medical institutions, improving the quality of health services, the formation of an effective system of medical care.

HEALTH CARE PERSONNEL IN UKRAINE: ASPECTS OF MODERNIZATION.

Kasich A.A., Litvinenko Ya. O., Melnichuk P. S.

In the article describes the structure and dynamics of consumption alternative energy in the the world, particularly in the U.S.; grounded topicality of introducing renewable energy in Ukraine.

ALTERNATIVE ENERGY: WORLD AND NATIONAL EXPERIENCE.

Kolesnikov V. P.,

Product policy is one of the most important marketing tools for the competitive activity, customer favour win and profit earning, especially on leaving to the oversea markets. The variety of methods through which it is possible constantly to conduct the analysis of existent assortment on a firm is considered in the article. Force of influence of aggregate of factors is investigational on forming of the most effective policy of optimization of assortment. Directions of choice of ways of optimization of company’s portfolio are certain, both for an internal and for external market.

FORMATION AND OPTIMIZATION OF THE ENTERPRISE’S PRODUCT RANGE FOR INTERNAL AND EXTERNAL MARKETS.

Kosyanchuk T. F.,

The nature and mechanism of diagnosis competitiveness of potential of the company is considered in this article. The main attention is paid to methods of assessing potential of competitiveness potential and analysis of it’s application. Conducted comparative analysis of methods, that can be used in the diagnosis competitiveness potential.

DIAGNOSTICS OF THE ENTERPRISE’S COMPETITIVE POTENTIAL

Kuzovatkin V. O.,

The paper covers the investigation into the peculiarities of the process of formation and operation of information and consultation of agricultural market infrastructure and its affects on agriculture. The present day state, basic problems and prospects for the development of information and advisory infrastructure as a system are determined. The paper specifies the reasons affecting the process of formation of information and advisory infrastructure of agrarian market.

SYSTEM APPROACH TO THE FORMATION AND FUNCTIONING OF AGRARIAN MARKET INFORMATION AND CONSULTING INFRASTRUCTURE

Loiko D. M.,

In article the condition of legal protection of innovations in sphere of the industrial property is considered and the reasons which constrain increase in quantity of demands at the inventions useful to model and industrial samples in a context of maintenance of economic safety of the industrial enterprise are investigated.

INTELLECTUAL PROPERTY PROTECTION IN THE CONTEXT OF INDUSTRIAL ENTERPRISE ECONOMIC SECURITY

Malchik M. V., Savuschik A. I.,

The trends pace and market structure of M&A are investigated according of their trade direction and agreement value. The main tendencies of the capital consolidation in the developed countries and peculiarities of native market of merging and acquisitions are considered. The problems of the world market M&A and Ukraine are determined, the ways of their salvation are offered.

CAPITAL CONSOLIDATION PRIORITIES IN THE WORLD ECONOMY

Mamontova N. A.,

The paper analyzes the main characteristics of the conventional paradigm, as well as changes in the methodology of economic research. We give arguments that demonstrate a deep and protracted crisis in economics and the need to change the paradigm. Inability of adequate research of innovation development within the modern conventional paradigm is substantiated.

THE CRISIS OF MODERN ECONOMIC PARADIGM IN TERMS OF INNOVATIONS DEVELOPMENT MECHANISM FORMATION

Moskal I. I.,

The article is about the investment security of the state. The article has analysed major indicators, identified risks and proved their impact on the overall financial security. It’s described the ways to increase financial flows to Ukraine and increase financial security.

RISKS AND THREATS TO THE FINANCIAL SECURITY OF THE STATE IN THE INVESTMENT SPHERE

Papp V. V., Boshot N. V.,

In the article a role and place of investments are investigational in providing of socio-economic development of the state. Problems and factors of forming of favourable investment climate are considered in Ukraine. Volumes and tendencies of bringing in of investments are analysed in the economy of Ukraine and their influence is certain on economic development. Description of investment climate is given in Ukraine on the modern stage, the prospects of development of processes of investing are outlined in Ukraine.

THE ROLE OF THE INVESTMENT PROCESSES IN THE SOCIO-ECONOMIC DEVELOPMENT OF THE COUNTRY

Parfenteyeva O. G.,

The article considers and analyzes the views of some cohorts of scientists and personal view on the controversial issue on methodological aspects of a system of indicators that are used in the diagnosis of economic enterprises is suggested. The classification of economic indicators for various diagnostic classification features is offered. An example of economic indicators that can be used to diagnose potential of enterprise functional areas of the company is provided.

METHODOLOGICAL ASPECTS OF DEVELOPING THE INDICATORS SYSTEM FOR ASSESSING THE POTENTIAL OF MOTOR TRANSPORT ENTERPRISES DEVELOPMENT

Prodanova I. I.,

In the article the features of establishment of activity and development of business-incubator(BІ) are reflected at the Ivano-Frankivsk region, the model of his functioning is worked out. The criteria of evaluation of constituents of future success of participants of BІ. Recommendations are reasonable in relation to work of BІ on a prospect and ways of increase of her effectiveness

FEATURES OF CREATION, FORMATION AND DEVELOPMENT OF A BUSINESS INCUBATOR IN IVANO-FRANKIVSK OBLAST

Sakhno A. A. ,

In the article the principles motivating economic activity. Motivation Company including staff motivation and entrepreneurship based on the principles of the market value of the enterprise as increasing competitiveness and promoting public use opportunities. It is believed that the state encourages the development of enterprises, and therefore motivated by the desire to strengthen overcome obstacles such as market competition and public protection. Thus, there are two principles of motivation: the motivation of the enterprise as a business structure and motivation by government regulation (promotion).

PRINCIPLES OF ENTERPRISES’ ECONOMIC ACTIVITY MOTIVATION

Stepanyuk N. A.,

Analysis of methodological approaches to predict the crisis is made and the causes of the crisis worldwide and in Ukraine are investigated.

FORECASTING OF CRISIS PHENOMENA IN THE ECONOMY

Topishko I. I., Topishko N. P.,

The peculiarity of formation, distribution and redistribution of income in transitive economy are observed in the article. Attention is focused on the problems of determining the minimum wage, wage differentiation criteria. Propositions for improving state regulation of wages in the formation of a new model of socio-economic development of Ukraine have been offered.

IMPROVEMENT OF WAGES REGULATION BY THE STATE IN THE CONTEXT OF A NEW SOCIO-ECONOMIC DEVELOPMENT MODEL FORMATION IN UKRAINE

Topolnitskaya T. B.,

The article analyzes financial and economic instruments which are widely used in the international practice for the purpose of their further implementation into the foreign economic activity of the local enterprises. It also justifies necessity for using of modern financial and economic instruments for realization of practical needs of foreign economic activity of the enterprises.

THE USE OF FINANCIAL AND ECONOMIC INSTRUMENTS IN THE FOREIGN ECONOMIC ACTIVITY OF ENTERPRISES

Transchenko L. V., Transchenko O.M.,

In the article the competitive priorities and economic development of agriculture and the basic ways to achieve them. It is proved that in order to overcome the crisis in the agricultural sector, and improving the efficiency of agricultural organizations, it is first necessary to establish an effective economic mechanism through state regulation and improvement of economic relations between the partners in the agricultural sector. It is proved that the basis for state regulation of agricultural production should be based on the principle of minimum profitability of the enterprise necessary for its operation.

COMPETITIVE PRIORITIES AND DIRECTIONS FOR THE ECONOMIC DEVELOPMENT OF AGRICULTURE

Fedulova S. O.,

Category «capital» one of most contradictory in economic science. Development of theory of capital and accordingly change essence of category «capital» took place in accordance with terms which determined that or other historical and economic epoches. In the article conducted opening of maintenance of categories «labour force» and «labour» in certain scientific theories, and basic elements are certain concept – terminology vehicle of the probed problem. The concept of human capital of region is certain as to the economic category under act of social and political, public-psychological, religious factors.

THE HUMAN CAPITAL OF THE REGION: RETROSPECTIVE AND MODERN ECONOMIC SCIENCE

Chuprina N. M.,

The analysis of basic progress of enterprises of chemical industry of Ukraine trends is done from the productions of mineral fertilizers, which allows to find out the main problems of these enterprises

CURRENT ECONOMIC ISSUES IN THE CHEMICAL INDUSTRY OF UKRAINE

Shevchenko O. O.,

The article considered the definition of «staffing», formulating the main objectives of efficient management of staffing and its relationship to the objectives of the enterprise.

THEORETICAL ASPECTS OF THE STAFFING PROCESS IN TERMS OF PERSONNEL MANAGEMENT SYSTEM OF ENTERPRISES AND ORGANIZATIONS

Shipilova M. V.,

The issue of social capital as an institutional factor of economic system development is considered in the article. The basic levels and methods of social capital influence to the marketing strategy of banking system are analyzed. The economic integration is taken into account under the topic investigation.

THEORETICAL PRINCIPLES OF THE SOCIAL CAPITAL CONCEPT AS AN INSTITUTIONAL FACTOR FOR THE DEVELOPMENT OF A BANKING SECTOR MARKETING STRATEGY

Dziekanski P.,

Assessment of financial management is difficult. It requires taking into account many different variables. The selected set of characteristics that describe the financial economy, should as far as possible a full and comprehensive way have studied the phenomenon. The analysis confirmed the diversity of rural communities equalization in terms of the level of financial health. It has helped highlight the municipality with a high level of financial health, the average financial condition and with low level.

INDEX EVALUATION OF THE FINANCIAL CONDITION OF RURAL COMMUNITIES

Boreyko V. I.,

In this article the role of government in creating an enabling environment for enterprises development is grounded, directions the simplify administration of tax and the reduce of social burden on taxpayers are proposed, measures to attract investors and the obtaining loans businesses are determined, ways to improve the tax system and the increasing of income of personal – of potential consumers of products are developed.

TAX AND FINANCIAL SUPPORT FOR THE DEVELOPMENT OF DOMESTIC ENTERPRISES

Demyanchuk O. I.,

The theoretical basis of the essence of the financial potential of political subdivision has been investigated in the article. The author has substantiated different scientific approaches to the interpretation of financial potential. The importance of financial potential in the formation of the financial resources of political subdivision has been proved, and the author’s definition of the main components of the financial potential of political subdivision has been defined.

THEORETICAL FOUNDATIONS OF THE ADMINISTRATIVE-TERRITORIAL UNIT FINANCIAL POTENTIAL

Zorij N. M., Melnyk N. G.,

The article examines the nature of budgetary control in terms of management of public funds. It is shown that effective forms of budgetary control, which in particular include monitoring and evaluation, and proper use of them is an important part of accurate regulation of budgetary relations.

ON THE ISSUE OF IMPROVING THE BUDGET CONTROL TOOLS

Kramarenko O. A.,

This article deals with the identifying and crime detecting related to tax evasion. It is considered the direction of shadowing tax evasion and main directions of solving this problem.

METHODS OF TAX EVASION IN UKRAINE

Novoselova O. S.,

The article describes the genesis of scientific approaches to the problem of formation and accumulation of public debt. The reasons of dualistic effect of public debt on the economic development of the country are substantiated.

STATE DEBT: THE DIALECTIC OF THEORETICAL REPRESENTATIONS AND THE ASSESSMENT OF THE ESSENCE

Piskunova N. V.,

Considered and generalized principles of accounting policies, which determine the organization and maintenance of accounting records to provide users with reliable information. The basic factors influencing the formation of accounting policy: economic, organizational, technical and political. Refined classification of factors influencing accounting policy

PRINCIPLES OF ACCOUNTING POLICY FORMATION AND FACTORS OF INFLUENCE ON ITS CHOICE

Rudyk N. V.,

The article analyzes and systematics approach to the disclosure of the content of the definition «macrofinancial indicator». The indicator concept is widened to allow involving non-quantitative macro-financial indicators.

THE ESSENCE OF THE MACROFINANCIAL INDICATOR IN THE PROCESS OF FORMING A SYSTEM OF FISCAL POLICY INDICATORS

Siddelnikova L. P. ,

The international ratings of the tax system of Ukraine are considered. Major factors of increase of imbalances of the tax sources of formation of the budgetary resources of the state are defined. Ways of their elimination are offered.

DISPROPORTIONS OF THE TAX COMPONENT OF THE STATE BUDGET RESOURCES AND WAYS OF THEIR ELIMINATION.

Tymoshenko M. V.,

Interpretations of fiscal sustainability are analyzed in the context of the European Union methodology with using indicators of sustainability. Assessment of fiscal sustainability provides in Ukrainian conditions.

FISCAL SUSTAINABILITY AS A BASIS FOR MEDIUM-TERM BUDGET PLANNING.

Chukaeva I. K.,

The article deals with urgent problems of taxation of oil production in Ukraine. On the basis of the analysis and the study of foreign experience suggests ways to improve the tax system with the account of the Ukrainian specificity, which is to a large share of hard-to-recover reserves of hydrocarbons.

TAXATION OF THE UKRAINIAN OIL-PRODUCING SECTOR: MODERN PROBLEMS AND WAYS OF THEIR SOLUTION

Belyaeva N. S.,

The article is devoted to the adaptation process of the strategic cost management concept in domestic industrial enterprises and to the optimal strategy selection of its implementation.

ADAPTATION OF THE STRATEGIC COST MANAGEMENT CONCEPT AT DOMESTIC INDUSTRIAL ENTERPRISES

Vasilchuk I. P.,

The article is devoted to the theoretical overview of problematic aspects of the definition of the term «corporation» and its characteristic features that is based on the analysis of the research publications and current legislation.

THE ESSENCE AND CHARACTERISTICS OF CORPORATIONS: THE THEORETICAL ASPECT

Gnip N. O.,

There are researched the essence of budgeting in the current economic conditions, it is developed a scheme of drawing of prognostic financial reports, as well it is researched the essence of financial planning models in combination with methods, it is formed the industrial enterprise budget with making the operational and financial budgets based on business forecasts.

BUSINESS FORECASTS AS THE BASIS FOR FORMING THE BUDGET OF AN INDUSTRIAL ENTERPRISE

Gorin V. P.,

Domestic practice of health care financing is analysed in the context of compliance with the criteria of economic security. In the article is accented on the irrational structure of financing sources of industry, that are based on state funds. It is specified on the methodological difficulty of evaluating the scope and structure of the financial health resources due to closure information of private healthcare sector work, the spread of informal payments and the total shadowing of this economy branch.

FORMATION OF THE HEALTH CARE FINANCIAL RESOURCES IN THE CONTEXT OF FULFILLING THE ECONOMIC SECURITY CRITERIA

Larionova K. P., Donchenko T.V.,

The essence of the organizational and economic mechanism considered in the article and described his components. The basic tools of organizational and economic mechanism defined to ensure the effective management of readjustment on the basis of formation rehabilitation strategy. The algorithm implementation mechanism of reorganization proposed that will implement it and achieve the main goal of rehabilitation.

CONCEPTUAL BASES FOR ENTERPRISE’S SANITATION MANAGEMENT

Sydorchuk I. P.,

The current stage of Ukrainian industrial enterprises’ innovative development is analyzed in the article. The problems and directions of increasing enterprises’ innovative activity are determined.

ESTIMATION OF THE ‘CURRENT STATE OF INNOVATION DEVELOPMENT AT UKRAINE’S INDUSTRIAL ENTERPRISES

Slyusarenko K. V., Rybalka A. O.,

The essence and features of leasing are explored in the article. The authors consider the necessity of leasing development as the alternative source of funding and the way of technical re-equipment for machine building industry in Ukraine.

LEASING AS AN ALTERNATIVE SOURCE FOR MACHINE-BUILDING ENTERPRISES FINANCING

Stashchuk O. V., Malyshko Yu.V., Yakovuk L.S.,

In this article were considered the main principles of the divident policy and ways of it’s formation. We have researched a system of selection of effective divident policy and illustrated it with an example of PJSC(Publick Joint- Stock Company) Volyngolovpostach. Also were suggested the ways of increasing of the efficiency of formation and using of the divident policy.

PECULIARITIES OF THE DIVIDEND POLICY FORMATION AT THE ENTERPRISE

Stashchuk O. V., Semediuk L.V.,

The article deals with the nature and value of cash payments in the company, analyzed of cash payments by the example Ltd. «Module Ultra Techno», proposed ways to improve cash settlement.

ORGANIZATION OF BUSINESS ENTITIES’ MONETARY PAYMENTS

Tchaikovsky V. P.,

The analysis of literary sources is conducted and it is set that a financial policy is component part of financial science, which differs from especially science the applied character and imperative methods of development. It is discovered that realization of financial policy must answer a purpose, takes place in its concrete mechanism of functioning and is based on certain principles, adequate economic position of the state, enterprise.

FINANCIAL POLICY: APPROACHES TO UNDERSTANDING AND IMPORTANCE IN ENTERPRISE ACTIVITIES

Shavirina M. P.,

In article the problem questions of functions of the nerves the social insurance for temporary loss of capacity for work is devoted and basic directions its improvement in the conditions of markets transformation is proposed.

PROBLEMS AND WAYS TO IMPROVE TEMPORARY DISABILITY SOCIAL INSURANCE

Yukhimchuk V. D.,

The article explains the purpose of index funds and benefits for investors for the development of this type of specialized funds in accordance with national legislation. Analysis of current approaches to the management of collective investment in Ukraine. These problems of collective investment institutions at the current stage and proposed solutions.

PROSPECTS FOR THE INDEX FUNDS CREATION IN UKRAINE

Bereslavskaya O. I.,

In the article the questions of possibility and necessity use recommendations the Basel committee are examined on a supervision in practical activity banks of Ukraine.

PERSPECTIVES OF THE BASEL COMMITTEE RECOMMENDATIONS IMPLEMENTATION IN UKRAINIAN BANKS’ PRACTICAL ACTIVITIES

Bondarenko L. A.,

Highlighted the specific features of the process of lending to PJSC «CB «Nadra», described credit products for corporate businesses and SMEs, revealed decision-making on lending

PECULIARITIES OF THE “LENDING TO LEGAL ENTITIES-ENTERPRISES” PROCESS ORGANIZATION AT PJSC "CB" NADRA "

Vorobets I. I.,

The article presents the essence of banking risks, the main components of the concept of risk management and general risk management in banks.

RISK AS AN OBJECTIVE ECONOMIC CATEGORY OF BANKING ACTIVITY

Dovhan Zh. M.,

Advantages and threats are analysed for financial firmness of the banking system(FSBS), that arise up at the too high level of obligations in relation to liberalization of term-of-trades by financial services that is accepted by a country at the prelude of World organization of trade (WTO). A multivariable regressive logit-model is built, that allowed to ground suggestions in relation to adjustment of financial politics of Ukraine in the context of providing of FSBS.

THE ADVANTAGES AND DISADVANTAGES OF UKRAINE'S ACCESSION TO THE WORLD TRADE ORGANIZATION IN THE CONTEXT OF THE IMPACT ON THE BANKING SYSTEM FINANCIAL STABILITY

Ivashchuk O. O.,

The article examines the nature of stability of the banking system. The influence of the environment on the stability of the banking system. The estimation of the basic indicators of the domestic banking system. The basic objectives of monetary policy to ensure the stability of the banking system as an indicator of macroeconomic stabilization.

SUSTAINABILITY OF THE BANKING SYSTEM AS AN INDICATOR OF MACROECONOMIC STABILIZATION

Kachmar S. I.,

In the article is analyzed the world experience of the investment banking, highlighted activity features of the banks in different countries in this area, proposed the typical classification of investment banking models.

INVESTMENT BANKING FORMATION FEATURES AND DEVELOPMENT TENDENCIES IN WORLD PRACTICE

Kozakevich O. R.,

The analysis of the key trends and conjuncture of the currency market of Ukraine is provided. Empirical assessment of exchange rate dynamics depending on the components of the foreign exchange market conjuncture is committed.

FOREIGN EXCHANGE MARKET OF UKRAINE: CURRENT TRENDS ANALYSIS AND DEVELOPMENT PECULIARITIES

Maslova A. Yu.,

Essence of concept «Management credit potential of bank» in the article is investigational, basic methods, principles, functions and tasks of management credit potential are exposed, and also element composition of credit potential management process in the modern terms of development is offered.

THEORETICAL BASES OF BANK’S CREDIT POTENTIAL MANAGEMENT IN MODERN CONDITIONS

Metlushko O. V.,

In the article have been analyzed processes of preparation and adoption of the main document of monetary policy. Grounded are proposals concerning improve the «Monetary policy Framework» of National Bank of Ukraine.

FUNDAMENTAL PRINCIPLES OF MONETARY POLICY: PROBLEMS AND PROSPECTS

Moskvichova O. S.,

The article deals with the refinancing of ukrainian banks in a banking crisis. Detected deficiencies policy of refinancing and made suggestions for its improvement.

REFINANCING AS ONE OF FORMS OF CREDIT SERVICES MARKET REGULATION BY THE STATE

Musienko O. M.,

In the article theoretical approaches are investigational in relation to essence of investment portfolio of bank, the features of management the portfolio of securities are certain taking into account the resource providing of investment activity of banks at the market of equities and factors of external and internal environment of bank’ activity influence.

SPECIFICITY OF SECURITIES PORTFOLIO MANAGEMENT IN THE CONTEXT OF BANK'S INVESTMENT ACTIVITY REALIZATION

Semotuk L. R.,

The article presents the criteria for small and medium businesses in the domestic law and their adaptation to practical application in domestic banking.

PRAGMATICS OF APPLYING SME DEFINITION CRITERIA FOR EFFECTIVE COOPERATION WITH BANKS

Senkovska O. S.,

The article presents the strategies of relations of banks with small and medium businesses. The priorities of mutual cooperation are substantiated.

MOTIVATIONAL BASES OF CREDIT SUPPORT FOR SME DEVELOPMENT

Shevchenko-Peripolkin R. I.,

In the article the attention is concentrated on the problem of shortage of own ways of implementation of integration processes and their solutions, the mechanism of LBO – financing is also offered. Specifics, the main differences, variety are observed. In the article the author’s classification of stages of carrying out LBO – financing of agreements of merger of companies and corporate takeover is offered. The advantages and disadvantages of similar agreements are defined.

LBO-FINANCING OF MERGERS AND ACQUISITIONS TRANSACTIONS: FEATURES AND PROSPECTS OF THE UKRAINIAN MARKET

Ambarchyan M. S.,

The ways of defining the bank consolidated financial statements analysis are considered in the article. The author determines the place of this type of analysis in the system of banking analysis and the differences between individual and consolidated financial statement analysis.

ANALYSIS OF BANKS’ CONSOLIDATED FINANCIAL REPORTING AS AN ELEMENT OF BANKING ANALYSIS SYSTEM

Bondar Yu. A.,

The article reviewed the internal audit in government, the main directions of its operation in the state of internal control, as well as the main stages of its organization.

INTERNAL AUDIT AS AN INDEPENDENT TYPE OF CONTROL IN THE ORGANS OF THE PENSION FUND OF UKRAINE

Levytska S. O., Panchuk I.P.,

The article discussed the importance of financial activities in the course of doing business, and role of financial planning, the interaction of financial and accounting departments.

ORGANIZATION OF ENTERPRISE’S FINANCIAL ACTIVITY AS AN OBJECT OF ACCOUNTING

Osadcha O. O.,

The essence of the concept of economic benefit in the context of recognition of income entrepreneurs is investigated. The recognition of revenue according to the principles of national accounting standards does not fully meet the tax law and international practice of accounting.

ECONOMIC BENEFIT AS A CRITERION FOR RECOGNITION OF INCOME FROM ENTREPRENEURIAL ACTIVITY

Dron V. S. ,

Interpretation of conditional-consequence decomposition method for socio-economic events in terms of modeling of such determinism categories as cause, condition and consequence, necessity and contingenc, possibility and reality is given. It is accented on the importance of the method for determination of events.

MODELING CAUSALITY BY THE METHOD OF CONDITIONAL-CONSEQUENTIAL DECOMPOSITION OF SOCIO-ECONOMIC EVENTS

Zablotsky T. M., Korkuna I. I.,

In the paper we develop the methods of minimum Value-at-Risk assets portfolio management based on asymptotic distribution of portfolio risk estimator assuming that the asset returns follow strictly stationary process that is are autocorrelated. For the purposes of risk planning the one-sided and two-sided confidence intervals are constructed and the significance test for difference between hypothetical and practical values of risk is described. In order to control the portfolio risk the method of control charts constructing is described and as an example we consider the Sheward control chart. Considered methods improve the process of portfolio risk management, allow better form the reserves and react on the market changes as soon as possible.

MANAGING THE RISK OF A FINANCIAL ASSETS PORTFOLIO WITH DEPENDENT DATA

Monastyrskaya O. Yu.,

The methodology of determination of integral criterion of efficiency of functioning of a transport system of quarry, that complex takes into account a betweenness by the productivity of park of open-pit dump-trucks, characterizing the economic parameters of rolling stock, specific expense of fuel, representing the mining and technical terms of quarry, and probability of faultless work, as description of the technical state of park of openpit dump-trucks, is presented.

METHOD OF DETERMINING THE INTEGRAL ASSESSING CRITERION FOR THE ECONOMIC EFFICIENCY OF A QUARRY MOTOR TRANSPORT SYSTEM

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 MODELS OF FORECASTING THE ENTERPRISES’ BANKRUPTCY PROBABILITY

Tarasova K. I.,

The paper analyzes the methods of quantitative evaluation of risk in enterprise activity, identifies their strengths and weaknesses in order to improve these methods and to create a new integrated approach to risk evaluation.

METHODOLOGICAL PRINCIPLES OF QUANTITATIVE RISK ASSESSMENT

Khokhlov V. Yu.,

In this article we research the dynamics of the option portfolio hedging strategies. Based on the sensitivity analysis we can conclude that the underlying asset price and its volatility have the definitive effect on the option price. Comparative studies of several dynamic hedging strategies on Ukrainian exchange call options show that the delta-vega and delta-gamma strategies are quite similar in their results, and both are much better that the deltaneutral strategy, but the outcomes of the strategies in dynamics are quite different from the results of static hedging

DYNAMIC HEDGING BY MEANS OF “OPTIONS”