OLENA KACHAN
post-graduate student at the Department of International Economics of National University of Water Management and Nature Resources Use

The article is devoted to the detailed analysis of the history, characteristics of the formation and operation of the information industry. Done review existing definitions of the nature and meaning of information business and the characteristic features of business information. From the study determined that the information business is economic activity that is connected with the production, storage, processing and distribution of products, technologies and services for profit and satisfy the information needs of individuals and entities.

FORMATION AND DEVELOPMENT OF INFORMATION INDUSTRY

KOFANOVA OLENA
Doctor in Pedagogics, PhDinChemistry, Professor, National Technical University of Ukraine "Kyiv Polytechnic Institute"

Inthepaperthedangerofunbalancedfossilfuelconsumptionandthenecessityofreductionofanthropogenicloadontheenvironmenthavebeendiscussed. Inaccordancewiththeresultsofthereviewthenecessityofincreasingofurbanecosystemsenvironmentalsustainabilityhasbeenproved.Forthispurposeitisadvisedtousemoreenvironmentallyfriendlymixedmotorfuelswithbiodieseladditives (upto 10 %). Itisalsorecommendedtomodifythepropertiesofconventionalfuelbytheuseofcomplexadditiveswiththehelpofthemethodof "physical and chemical regulation".

ENVIRONMENTAL AND ECONOMIC PRINCIPLES OF THE VEHICLES IMPACT MINIMIZATION ON THE CLIMATE CHANGE

Alla Vasina
PhD in Economics, postdoctoral student of the Department of Public and Municipal Management of Ternopil National Economic University

Under the current conditions, the domestic industry faces a number of challenges associated with the deepening of the systemic crisis, strengthening the threats to the national security, escalating the competition at the foreign markets. Ensuring of the adequate response to the mentioned challenges updates the necessity for the structural modernization of industry on the basis of the sustainable development, which will promote the formation of the preconditions of the industrial capacity use towards the realization of the strategy of European standards of living implementation in Ukraine and taking Ukraine the leading position in the world. The need for the increased attention to the structuring of the industry of Ukraine on the principles of the sustainable development is actualized by a great number of the external and internal factors, including: the deepening of the integration processes; escalating of the competition at the foreign markets of industrial products; rising of the prices for the energy resources and raw materials; arrangements within the framework of Association Agreement realization between Ukraine and the EU; declining of the volumes of industrial production and industrial capacity because of the war in the East of the country; technologically backward structure of industrial production; volatility rate of industrial dynamics and inter-industry inequality growth; inefficient structure and high energy consumption of industrial production; decline in the quality and reduction of the range of products offered at the domestic market; increasing of the import component in satisfying the domestic demand for industrial products. Intensification of the structural deformations in the industry of Ukraine provides the necessity to develop a strategy of its restructuring on the basis of the sustainable development. The criteria for the industrial sector structuring are the following: ensuring and implementation of the social development goals and increasing of the industrial production efficiency; reducing of the capacity resources and energy efficiency of industrial production; intensification of the economic security of the country; improving of the competitiveness of industrial products; increasing of the technical and technological level of industry; development of the military-industrial sector.

IMPROVEMENT OF THE STRUCTURE OF UKRAINIAN INDUSTRY ON THE PRINCIPLES OF THE SUSTAINABLE DEVELOPMENT

Boreiko Volodymyr
Doctor of Economics, Associate Professor, Vice-rector in science work of International Economics and Humanitarian University named academician Stepan Demianchuk

In the article the role of small business in the development of the agricultural sector of Ukraine is investigated, the share of small businesses, farms and households in the production of certain agricultural products, and in job creation is analyzed; the legislative norms of the state about the support of farmers, small and medium enterprises and agriculture are disclosed. The measures to stimulate the development of small agricultural businesses, the increase the production of agricultural production and the fixing youth on the village are offered.

THE ROLE OF SMALL BUSINESS IN THE DEVELOPMENT OF THE AGRICULTURAL SECTOR OF UKRAINE

BEREZІAK IVANNA
PhD in economic science, senior lecturer at the Department of Finance, Accounting and Auditof the National University of Ostroh Academy

The paper is devoted to research of the main scientific views on the nature of the concept of «socialentrepreneurship». The necessity of interpretation of the category «socialentrepreneurship» in socially oriented economyis substantiated.Authordetermined featuresand specificcriteria thatbest matchsocial enterprises inUkraine. A comparative characteristic of social enterprises, charities and traditional business was conducted.

DISCUSSION QUESTIONS OF THEORY OF SOCIAL ENTREPRENEURSHIP IN UKRAINE

Кардаш О.Л.
Senior Lecturer, Department of Economic Cybernetics, National University of Water and Nature

The strategic course of Ukraine to build a democratic and constitutional state with a developed economy provides priority in achieving social goals, focus on the needs and values of its citizens. In the hierarchy of human needs, the need for food refers to the priority that requires increased attention of the state in ensuring the availability of food for all groups of the population and guarantee of food security. Research of the food security’s essence evolution is carried out, historical periodization is made and main formative stages are identified. The features of food security are found out on every stage and also the ways of her achievement are distinguished. World conceptions of food security providing are analysed. Interpretations of food security in the international and domestic legislation and scientific works are generalized. Socio-economic essence of food security is proved. Based on the constitutional definition Ukraine as a social state whose policy is aimed at creating conditions to ensure a decent standard of life the main purpose of public regulation is primarily the protection of citizen’s right to good nutrition. Ensuring the protection of this right, the state must find means to eliminate food dependence on foreign countries and to reduce food imports. The state aims to establish social order, to create a fair policy of food security, to help with raising the level of calorie daily diet of the population, eliminating imbalance in food intake between social groups, increasing the purchasing power of the poor and socially disadvantaged groups, including those with fixed incomes (pensioners, students), who depend on the public social security.

Ontological research of food security

KOBA NATALIYA
PhD in Economics, Associate Professor of Management and Innovation, International University of Finance

In this paper is developed the generalized classification of knowledge management strategies on the following criteria: on the type of competitive advantage; by the sources of knowledge; by the directivity of the processes of knowledge transformation and their form; by the characteristics of organizational resources in the associations with partners; on the relation to the technology and personnel. For the selection of strategies to the portfolio of knowledge management strategies proposed to use of technological forecasting methods.

FORMATION OF THE PORTFOLIO OF KNOWLEDGE MANAGEMENT STRATEGIES IN ORGANIZATION

Moroz O. V., Karachyna N. P., Filatova L. S.
доктор економічних наук, професор кафедри менеджменту та моделювання в економіці, Vinnytsia National Technical University

Stashko I. V.
Vinnitsa Trade Economics Institute

There had been conducted analysis in the present paper of problems of poor quality of domestic products in the of example grain production. It is substantiated profitableness of production with higher quality if the market conditions arerelevant. From this position dysfunctionsof modern Ukrainian grain market prospects for its regulationare outlined. The hypothesis of these studies was based on the assumption that in the basis of problem of poor quality of Ukrainian product is dysfunctional aspects of imperfect competitive environment, which was formed in the domestic market model. The objective of paper, accordingly, is to review the mentioned thesis on the example of domestic grain production. General of the above mentioned it can be conclusion that on the real grain market relationbetween quality and price has a completely different character than in the experimental conditions and determined by situational relationship between supply and demand. The main problem of low quality of domestic agricultural products are dysfunctional role of certain aspects of the market and market relations in Ukraine, where the effect gaining more social and economic importance in provocation of poor quality products due to lack of buyers requirements to its highest level. Hence, the solution to the problem of poor quality Ukrainian grain is also troubled field of complex optimization economic relations in agriculture, where the first actualized possibility of increasing the value added by processing and subsequent movement better grain products and further movement grainproductionsubcomplex. Obviously, in this chain formed the most effective incentives to increase the supply of grain quality. In view of the above it should be emphasized apparent ambiguity and lack of information about the actual state of the grain, as shown and author of the study. In Ukraine, the main buyers of grain traditionally harvesting of grain trading and processing enterprises, but grain quality indicators in these subjects over substantially different. Thus, the data suggest harvesting enterprises sentence structure products, while traders - reflect the demand of customers, mostly foreign. Thus, these traders primarily reflect the situation lack of demand for top quality grain as such, even if the country is also produced. These aspects can determine the nature of the so-called factor opportunistic behavior as a major potential causes by disfunctionalitymarket.

THE FACTOR OF MARKET SIGNALS TO INCREASING OF PRODUCTS QUALITY IN UKRAINE

SYDORENKO OKSANA V.
PhD, Associated Professor National University of Life and Environmental Sciences of Ukraine

In the article considers the problem of risk management in trading of agricultural products; attention is focused on the application of the exchangesinstruments of risk management as the mechanisms to reduce them; specify the research on the analysis of exchange-traded and OTC instruments as elements of the system of exchange risk management and the benefits of their use.

ІНСТРУМЕНТИ УПРАВЛІННЯ РИЗИКАМИ У БІРжОВІЙ ТОРГІВЛІ СІЛЬГОСППРОДУКЦІЄЮ

FALOVSKAYA IRINA
lecturer of Management, Lesya Ukrainka Eastern European National University

In the emerging knowledge-based economy the experience and business practices shows that without an effective knowledge management system is impossible to ensure the success of modern organization in the fight for market position. That’s why, the issue of strategic planning of knowledge management in organizations, in particular, the problems of portfolio formation of knowledge management strategies are especially actual. The purpose of this paper is to provide the classification of knowledge management strategies based on generalization and systematization of existing researches and to develop recommendations on selection of knowledge management strategies for the formation of portfolio of knowledge management strategies in the organization. To generate optimal portfolio of knowledge management strategies in the organization primarily in the article is presented their overall classification structure by the following criteria: on the type of competitive advantage; by the sources of knowledge; by the directivity of the processes of knowledge transformation and their form; by the characteristics of organizational resources in the associations with partners; on the relation to the technology and personnel. For the selection of strategies to the portfolio of knowledge management strategies proposed to use of technological forecasting methods. Moreover for small organizations is recommended the method of morphological analysis based on the construction of two-factor matrix. For the large organizations is proposed to determine the strength of strategies by analyzing of cross-influence. Consequently, proposed in the article classification of knowledge management strategies takes into account all the specifics of creation of knowledge management systems in organizations and is aimed at the development of various types and forms of knowledge, their sources, processes related to their transformation in the organization. Moreover, the proposed methods of selection strategies can be applied for both large and small businesses.

INTEGRATED MANAGEMENT SYSTEM AND REGULATION OF THE CONSUMPTION OF MATERIALS IN THE ENGINEERING INDUSTRY

Sławomir Juszczyk
Dr hab., Prof., Warsaw University of Life Sciences, Faculty of Economic Sciences, Department of Economics and Enterprise Structure

Mirosława Marzena Nowak
Dr, Associate Professor, Jana Kochanowski University in Kielcach, Piotrkow Trybunalski Campus, Faculty of Social Sciences, Department of Management

The objective was a description of environmental protection cost differentials for Poland’s dairy cooperatives taking into account costs of milk procurement. The authors have concluded that the average dairy cooperative in Poland is experiencing rising costs for environment protection inferring that the significance of these expenditures is also growing. The study includes the years 2004-2010 and material consists of information obtained from the questionnaire interview and secondary sources. Analyzing the relationship of these costs for the full period of the study, it was evident that environment protection expenditures in relation to milk procurement more than doubled for the cooperatives studied – from 0.67 to 1.51%. This suggests that expenditures pertaining to compliance with environmental regulations are important and undertaken projects serve to neutralize pollution or prevent its occurrence.

ENVIRONMENTAL PROTECTION COST AND MILK PROCUREMENT COST DIFFERENTIAL FOR POLAND’S DAIRY COOPERATIVES

Mihaylo Poliuhovich
NationalUniversity "Ostrog Academy"

The implementation of social policy provided by state budget allocations, which leads to some limitations of the possibilities of this policy due to lack of funds.The purpose of the article is to study new ways to improve the effectiveness of social policies. One of them is social vouchers. Their use will create competition among suppliers of goods and services for disadvantaged populations, which will significantly improve their quality. Also social vouchers exclude the possibility of corruption schemes because of the large number of customers, with the right to decide on their own. Consequently, the use of international experience and introduction of vouchers will significantly increase the effectiveness of social policies is critical to the limited financial resources of the state.

INCREASE EFFICIENCY OF SOCIAL POLICY

Galina Studinska
PhD, Doctoral Research Economic Institute of the Ministry of Economic Development and Tourism of Ukraine

The process of creating a brand persona: a combination of characteristics, forming its reputation and image components of the image are investigating. Necessity to create a brand identity for person’s promotion, strengthening the company's image is justified. The role of individual brand personas to create a positive image of Ukraine in the international space is analyzed.

Conceptual issues FORMATION BRAND PERSONALITY

BARANNIK LILIYA
Doctor in Economics, Associate Professor, Headof the Department ofTaxation, DnipropetrovskStateAcademy of Finance

SOKOVETZ-MAKATUKHA TETYANA
Senior Lecturer of the Departmentof Financial andBanking Management, DnipropetrovskStateAcademy of Finance

The article discusses the main problems of public housing in Ukraine, in particular the development and improvement of financial and credit mechanism of affordable housing. The model of financial-credit mechanism isdeveloped. It is proved that the current mortgage arrangement is in fact the only real mechanism for solving the housing problem in the country. The index of ability to purchase housing with a mortgage loan on the example of Dnepropetrovsk region is calculated too.

FINANCIAL PROVISION OF AFFORDABLE HOUSING IN UKRAINE AS A NECESSARY CONDITION OFECONOMIC DEVELOPMENT

VODOLAZSKAYA OKSANA ANATOLIYIVNA
Senior lecturerofDepartmentofFinance, OlesHoncharDnipropetrovskNationalUniversity

Inthepaperit is analyzed and generalized approaches existing in the economic literature to treatment of underwriting in insurance. Components of underwritingprocess are found out. The author's image of essence of underwriting in insurance is offered.

A THEORETICAL CONCEPTUALIZATION OF UNDERWRITING IN INSURANCE

Yu. Gerus
Postgraduate student financial markets, National University of State Tax Service of Ukraine

This article explores the principles and sources of financial support for medical insurance in general mechanism of health care financing. It was determined that one of the most pressing problems is chronic shortage of financial resources in the health care sector. Therefore, Ukraine has a goal to conduct a comprehensive reform of health care and medical insurance financing mechanism, as its essential element. The article draws special attention to the analysis of health care resources, namely: fiscal, target contributions to the compulsory medical insurance, insurance contributions to voluntary medical insurance, direct payments for public medical services. Correlation of these sources forms national models of medical insurance. The practical relevance of this article involves the possibility to use a strategic approach of the World Health Organization in Ukraine. The conducted SWOT analysis of medical insurance in Ukraine shows enough high potential for development of compulsory and voluntary medical insurance on the basis of a comprehensive strategy, combination of public and private fund raising mechanisms. The article meets the requirements applying to such activities and may be recommended for publication.

ПРИНЦИПИ ТА ДжЕРЕЛА ФІНАНСОВОГО ЗАБЕЗПЕЧЕННЯ МЕДИЧНОГО СТРАХУВАННЯ В УКРАЇНІ

Olha Demianchuk
кPhD, associate professor of Finance, Accounting and AuditingDepartment, The National University of Ostroh Academy

The article studies the essence of different types of losses and financial losses in the financial potential of the region. Moreover, the author analyzes financial losses of each constituent of the financial potential of the regions in Ukraine. The result of the research is the hypotheses concerning the interdependence of the volume of financial losses in each constituent of the financial potential of the regions of Ukraine because of the negative impact of various factors.

FINANCIAL LOSSES IN POTENCIAL OF REGIONS IN UKRAINE

Yehorova Sofiya
postgraduate student of Department of banking and insurance business Lviv national University of Ivan Franko

The article considers different approaches of scientists to the interpretation of the essence of the investment. On the basis of analysis of the proposed definition of insurance investment that will expand the conceptual framework of the insurance science.Developed a classification of insurance investments forinvestment opportunities, the termimplementation,participationin the investment process, risk, investmentpurpose.

INSURANCE INVESTMENT: FUNCTIONS AND TYPES

NATALIIA IVANCHUK
PhD,senior lecturer of Economics, Management and Marketing Department, The National University of Ostroh Academy

The role of payroll taxes in the formation of total tax revenues in Ukraine has been investigated. The structure of payroll taxes, formation of payroll tax base, and the companies’ tax burden of single social contribution have been estimated. Suggestions to improve payroll taxation in Ukraine have been made, particularly to facilitate social contribution taxation of companies’ payroll, and increase the progressivity of the personal income taxation of payroll in Ukraine.

PAYROLL TAX REVENUE TRENDS IN UKRAINE

Karlin Mykola
Doctor of Economics, Professor, The Head of the Department of finance and taxation Lesya Ukrainka Eastern EuropeanNationalUniversity

The article gives the definition of the public finance of Ukraine, determines the essence and the structure of the local payments, and indicates the ways of its improving taking into account the experience of foreign countries. The attention is drawn to the new possibility of local governments to attract investments in some regions ofUkraine, which will increase payments to the relevant local budgets.

The local payments in the system of the public finance of Ukraine

Yulia Kovalenko
Doctor of economics, associate professor, professor of financial markets National University of the State Tax Service of Ukraine

The current stage of the banking system of Ukraine is characterized by incomplete institutional transformations that inhibit its further development and implementation of strategic economic programs. In this context, economic processes depend on the trajectory of the previous development.

STAGES OF INSTITUTIONAL TRANSFORMATION IN THE BANKING SYSTEM IN UKRAINE

IrynaKorneva
researcher, NationalUniversityofSFSUkraine

In the article the questions of achievement price stability are considered as a basic mode of monetary politics of the National bank of Ukraine. It is reasonable, that efficiency of monetary politics depends on two terms of fiscal and financial character. Efficiency of existent instruments of НБУ is analysed in a management by liquidity of banks. Defects are educed in realization percent politics of Central bank. The specific establishment norms the obligatory backuping banks is shown. With the purpose increase efficiency norms the obligatory backuping of banks it is suggested to simplify procedure establishment of these norms. It is suggested to plug four elements in the operating mechanism of NBU, that will create equal terms for all home banks in the receipt of money resources necessary for adjusting of level of their liquidity.

IMPROVING THE EFFICIENCY OF MONETARY POLICY TOOLS AND ITS IMPLEMENTATION IN UKRAINE

TARAS PASAZHKO
PhD student of Taras Shevchenko National university of Kyiv

РArticle illustrates the key approaches of determining the nature and role of household savings in the economy, ranging from fundamental ideas J.M. Keynes to the modern views of Ukrainian scientists on this issue. the financial mechanism of transformation of household savings into investment resources of the economy and the role of private companies and financial intermediaries in the process of investment studied. The author paid attention to the international situation in household savings accumulation around the world by examining the level of household saving propensity in developed countries comparing with Ukraine (according to the World Bank). Features of motivational aspects of household of income and savings formation have been reviewed. The distribution of household income and savings in Ukraine has been analyzed. Investment potential of household savings has been determined. The level of public confidence in a variety of financial and credit institutions in Ukraine and the highest level of confidence in the population of the State Pension Fund and State banks have been identified. Interdependence volume of savings and investments has been considered. The role of financial and credit markets in transforming savings into investment resources economy has been analyzed. Ways of improving the mechanism of household savings activation to stimulate investment into economy have been offered, including stimulate direct investments, lowering the tax burden, improve financial stability of banking system and financial market and increase public confidence in financial intermediaries.

ROLE OF FINANCIAL-CREDIT MARKET HOUSEHOLD SAVINGS TRANSFORMATION IN INVESTMENT RESOURSES OF ECONOMY

Prokopenko ValeriiaY.
Doctor of Economic Sciences, Docent, Professor at the Department of Social and Economic Studies, Kharkiv National University of Internal Affairs

The article considers the practice of assessing the tax base in the administration of land tax in Ukraine. Described methods of assessment of land for taxation purposes.In addition, the approaches to the assessment of the tax base used in the global economy.Suggested an indicative methodology for assessing real estatevalues for tax purposes.

METHODOLOGICAL APPROACHES TO THE ASSESSMENT OF REAL ESTATE FOR TAX PURPOSES

OLGA OSADCHA
Ph.D. in Economics, Assosiated Professor National University of Water Management and Nature Resources Usе

The methods of organization of the accounting process, which allows to control the efficiency of resource use are investigated in the article. It was found that the organization of management accounting system of responsibility centers and cost centers will monitor the work of the individual units for the comparison of the income and resources used by each of them, and improve the accuracy and detail of accounting data. The main stages of organization of accounting of financial results for the place of origin with the introduction of modern information systems are described. Overall, the study set out in this article, aims to improve the accounting process and the creation of optimal management system of an economic entity.

BASES OF CONSTRUCTION AN EFFECTIVE ACCOUNTING SYSTEMS OF COST CENTER

Piskunova Olena V.
Doctor of Sciences (Economic), Professor of the department of economic and mathematical modeling, Kyiv National Economic University named after Vadym Hetman

Osypova Olha I./strong>
Assistant of the department of economic and mathematical modeling, Kyiv National Economic University named after Vadym Hetman