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

The article investigated the role of the state in ensuring the welfare of population. Revealed, that a high standard of living are the basis for successful development of country. It is shown, that this problem has investigated ancients Greek philosophers, who believed that state officials have to worry about incomes their subjects. The need to create conditions for a decent standard of living of all sections of the population celebrated the famous Scottish economist Adam Smith and his colleague David Ricardo.
In the years 1929–1933 emerged an economic crisis which has caused great damage to the world economic system and greatly shook the foundations of capitalist society. This caused many of economists to analyze critically the postulates of classical political economy. Under such circumstances John Maynard Keynes concluded that the causes of negative phenomena in the capitalist economy – instability and mass unemployment, associated with the result of the economic policy of non-intervention in economic activities of the state, which has exhausted itself.
That is why James M. Keynes to the mechanisms for the ensure of effective demand, how a determining factor for increasing employment and growth in national income, has included: increasing, through subsidies, grants, benefits, loans, income social groups, which, being the largest group of consumers of goods, have the lowest incomes.
Thus, despite the diversity of economic views of prominent scientists, they the ensuring of the welfare of the population, especially the poor, were considered the foundation for successful development of country. It is revealed, that Ukraine, adhering to the recommendations of monetarists to reduce the monetary base and government spending, freezing of income and social assistance to citizens, caused the recession of the economy and impoverishment of a population.

Therefore, according to the needs of every citizen identified the basic features that rely on the state, namely: creating conditions for a decent life, providing health care and social protection to all members of society and prevent of conditions that could cause a conflict between different sectors of the population. The research carried out allows to state that the heads of state have to worry about ordinary people, especially the poor, improve management and eliminate the blending of business with the government, to support the small businesses, create new jobs and provide decent wages workers.

ROLE OF THE STATE IN ENSURING WELFARE OF POPULATION

A.Yu.Vasina
postdoctoral student of the Management and Public Administration Department Ternopil National Economic University, Associate Professor, PhD in Economics

The direction of the economic development towards the solving of the urgent social problems depends on its clear objective-oriented structural transformation the conducting of which is associated with the structural reforming. Ensuring of the effectiveness of the mechanisms of economy structural reformingspeaks about the necessity for consideration of the theoretical concepts developed by the scientific thought.
Nowadays, under the realization of the states’ aspirations to develop the new approaches to the structural reforming of the national economies it is important to determine the principles of themost appropriate combination of the state and market influence on the processes of structural transformation. To some extent,the concept of neo-liberalism can serve as the theoretical basis of this difficult issue solving. At that a special attention is paid to German neo-liberalism provisions, formed by a school of Freiburg, combining the ideas of a powerful state, aimed at creating a strong competitive economy, and the neo-classical ideas of economy self-regulating.
The representatives of German neo-liberalism speak about two main directions of the state economic policy: formation of the economic system and influence on the process of reproduction. The aim of the first direction is to regulate the monopoly and competition, the ratio of the public and private property, direct and indirect intervention into the economy, establishing the legal rules of management. The second are the public activities regulating the economic growth.
For the structural reforming of the economy, which in its essence is a way to subordinate the goals of the economic system to the goals of the social development, the determining factor is the effect of the dominance of the state, which would allow: to set the benchmarks of the structural modernization of the economy based on the public interest and to determine the conditions of their achievement taking into account the interests of the economic agents. In this respect, the substantiation of the influence of economic power on the structural transformation of the economy conducted by F. Perrouxwithin the frames of the economic dominance theory deserves a special attention.

THEORETICAL CONCEPT OF THE ECONOMY STRUCTURAL REFORMING

MNIX NIKOLAI
Doctor of Economics,professor,Academician of UAS, Honored Economist of Ukraine

How important is the European Union for Ukraine and what crucial challenges and tasks arise forUkraine’seconomy?The aim of the article is to provide description of tasks on reformationofUkraine’seconomytaking its course on integration in the EU.
The first task is modernization of economy and change of the production structure that meet European requirements. To accomplish this it is necessary to make an inventory of all productions and determine those productions, that are already capableof competing on markets of European countries.
The second one isbuilding the infrastructure what would satisfy EU interests, creatinga new system of the housing and communal services sector on the whole. For this purpose the metropolises of Ukraine must get from the European Bank for Reconstruction and Development credits on the new water system.
The third the task, the most essential one, is building roads and equipping streets in cities with modern amenities. To fulfill this task 50% of roads are to be given in a concession, while equipping with modern amenities should be conducted due totax preferencesgiven for businessentities. Development of basic industries - metallurgical, coal and chemical industry. We must set upbranch offices of mechanical engineering of famous brands all over Ukraine. Filling these orders will be extremely mutually beneficial, and will especially contribute to armament of Ukrainianmilitaryin compliance with NATO requirements. Ukraine has potential for this. To stimulate development of tourism in Ukraine. Research institutes on the study of historical heritage must present their researches where certain historical locations attractive for touristswill be determined.
Development of agricultural production for Ukraine is an essential direction. It is necessary to shift to production of agricultural goods in compliance with EU standards. In the meantime, the agricultural market of the EU is highly saturated, therefore Ukraine needsa strategy concerning production of grain, sugar, flax and implementation of their newest production technologies. Regarding the agricultural production of animal origin, this way is a bit longer, and the state must constantly keepit under control, prioritizingits development.

UKRAINE’S ACCESSION TO THE EU – THE SPECIAL CHALLENGES FOR REFORMING UKRAINE’S ECONOMY

Irina Artemenko
postgraduate, Kyiv National Economic University V. Hetman

Nowadays concentration of production both in the industry, and in the agricultural sector gains considerable relevance as significantly influences scales and production efficiency and its further development on an innovative basis. In article is carried out a deep study of this process, detailed disclosure theoretical bases of concentration, identified various approaches to interpretation of this concept of time.
The concept "concentration" was considered bydifferent schools not in the same way. Conditionally in development of the theory of concentration is possible to allocate the following stages which are characterized by various approaches to interpretation of this concept: XVIII - the end of the XIX century; the end of the XIX century - the first half of the XX century; second half of the XX century.
In the first stage (the beginning of XVIII until the end of the XIX century) the general-theoretical foundation of concept concentration which was a little generalized as concentration then was identified with market structure was laid. The second period (the end of the XIX century - the first half of the XX century) of the development of the theory of concentration covers creative achievements representativesof the Cambridge school of political economy (A. Marshall, J. Robinson). At this time concentration was considered as result of dynamic changes in the economic environment.
Having generalized the considerable approaches to interpretation of the essence of concentration gives reason to interpret the concept as process of concentration of means of production, land and labor resources and the volume of production at the same enterprise for the purpose of increase in scales of manufacturingand increase its efficiency.

THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF THE CONCENTRATION OF PRODUCTION IN THE AGRICULTURAL ENTERPRISES

Аlona Boiarchuk
PhD in Economics, Associate Professor of external economic activity, Kherson National Technical University

In the article essence settings of technological parks, is reflected as one of effective facilities of improvement of innovative development. It has been recommended the measures for stimulation of development of the region. It has been brought to a focus, that innovative activity assumes implementation of the innovative and technical centers in which favorable conditions for projects are provided.

INNOVATIVE FUNDING SOURCES OF KHERSON REGION: TECHNOPARKS

Sergey Volodin
Doctor of Economics, Academician- Secretary of the Department of scientific support
Innovative Development of the National Academy of Agrarian Sciences of Ukraine

In the article there were developed the conceptual bases of scientific and organizational change of the NAAS’ssystem, its innovation and investment development. It was proposed the order support of the budgetary institutions national research centers, the organization of sector and regional scientific and industrial complexes, mechanism of forming the business transfer and technological infrastructure based on the scientific and industrial complexes of NAAS’s.The agricultural sector of Ukraine has chosen the European path of development , is a leading economy segment with strong potential, which requires innovative transformations. As international experience shows in this situation the state is essentially necessary adapted search operation of national agricultural science - perhaps the main generating leverage the full functioning of agriculture.
The leading role in the scientific organization of AIC played by the National Academy of Agricultural Sciences. Comprehensive research on innovation, investment, integration of agricultural science in market conditions are conducted under the direction of the author at the Institute for Innovation providing of NAAS of 2003.However, the development of NAAS for innovation and investment principles are not fully worked out, which led to the relevance of the study.
The aim of the study is to develop a conceptual basis of scientific and organizational change and innovation and investment development of NAAS. The task is to prove scientific, methodological approaches and organizational measures to ensure the development of agricultural science academic Ukraine in the current market conditions.

CONCEPTUAL FRAMEWORK FOR MIA ACAD NATIONAL AGRICULTURAL SCIENCES OF UKRAINE BASED ON INNOVATION

Tetiana Dziuba
Postgraduate of International Economic Relations Department, Khmelnytskyi National University

СThe article deals with the investment risk of machine-building enterprises and finding the effective ways to minimize them. However, the author considers the conditions of investment risks and factors that contribute to the risk of machinebuilding enterprises. The main approaches to reducing the negative impact of investment risk in the enterprise are indicated.
In turn, the basic principles to be followed in the process to reduce the risks to the enterprise are determined.
However, the tools to reduce the risk of machine-building enterprises are proposed to use.

WAYS OF RISK INVESTMENT MINIMIZATION OF MACHINE-BUILDING ENTERPRISES

Nepochatenko Elena
Doctor of Economics, Professor, Rector of Uman National University of Horticulture

Ptashnyk Svetlana
postgraduate of Uman National University of Horticulture

The article analyzes the competitive environment of agricultural enterprises and the development of the main ways of its improvement. The analysis of the state of agriculture Cherkassy region shows that industry is one of the leading economy in the region, it accounts for about fifth of gross output, goods and services.In the structure of gross agricultural production leading position (70.2% of total production) traditionally owned plant production.Among the agricultural enterprises of the region take a larger share of private enterprises, whose number varies year to year in both upward and downward. By 2013 their share was 99% to the total. The share of state agricultural enterprises in 2001 tends to decrease in 2013 is less than 1% of the total. The main shares of agricultural enterprises are private enterprises with the highest number in the farming sector. To improve the competitive situation and efficiency of agricultural organizations, in our opinion, you first need to create an effective economic mechanism through government regulation and improvement of economic relations between the partners in agriculture. The main reason for the decrease in the production of certain agricultural products are: crop - reducing acreage and yield of crops, livestock - reducing the number and productivity of livestock and poultry. In the circumstances, this can be achieved only by improving pricing, taxation, credit policy for agricultural producers. State regulation of agricultural production should be based on economic factors: tax and credit benefits, price parity, manufacturers’ direct investment, etc. Public investment in the framework programs primarily should be directed at supporting and implementing innovative projects of individual enterprises and reconstruction of the fallen branches of agriculture.

COMPETITIVE ENVIRONMENT AND AREAS OF ECONOMIC DEVELOPMENT OF AGRICULTURAL ENTERPRISES

Olga Osadcha
Ph.D in Economics, Associated Professor, National University of Water Management and Natural Resources Use

In the area of integrated reporting capital plays an important role in shaping the financial results of the business entity. The purpose of the study is to examine the problematic aspects of accounting and analytical support elements of intangible capital in terms of balanced national development. The work reveals the economic content and intellectual capital accounting criteria, analyzes the issues estimation of its species. Methodical approaches to evaluate the use of intellectual capital in business by defining the form of economic benefits on the results of the operations, as well as by reducing transaction costs.

INTELLECTUAL CAPITAL AS REVENUE GENERATION OBJECT OF FINANCIAL AND ECONOMIC ACTIVITY

Oleksandr Sas
Ph.D. student, assistant of the Agroindustrial Sector Economics Faculty «Kyiv National Economic University named after Vadym Hetman self-governing (autonomous) research university»

In article is defined labor, as the major problem factor of functioning of the agricultural enterprises, especially management of the highest level, that is the most limit resource. Modern conceptual approaches to management the agricultural enterprises are considered. It is given example based on concepts of "six sigma" and "lean production". The author proves the lack of a uniform substantsionalny basis in the modern theory of management which would unite all arsenal of knowledge acquired by scientists and practicians, in particular concepts, methods, instruments of management.
The created questions forced to address to physical economy and the theory of labor cost, as primary theories on which all modern economic theory is based. Careful research of the statement about primacy is conducted by ukrainian scientist M. Rudenko in work "Energy of progress" in which proves that ways of the solution of any problems of mankind, in particular social and economic, have to be guided by laws of the universe, nature.
The significant contribution to research of questions of physical economy and opportunities of application of its approaches to the theory and practice of modern market economy was brought by the american economist Lyndon X. Larush. The analysis of works of the scientist allows to draw a conclusion that the incorrect theoretical platform in management of economic processes conducts to imposing entropy any economic process.
In general, scientific works of scientists which develop physical economy are penetrated by thought ergonomic a combination of natural processes to processes of production and the market. It is considered, that also management process which tools have to reflect logic of natural processes is analogous, and can't be torn off from production and the market.
The research of management as process, functioning of agricultural sector of economy, in particular productions, and also the classical theory and physical economy allowed to construct the general scheme of development of methods and instruments of management, that reflects primacy of processes of the nature and social structures. Also, the concept "business management" as the formation of production and non-production processes, their interaction in the organization and in global to the social and economic environment on the basis of the principles, laws and regularities of the nature was formulated.

NATURAL-MARKET CONCEPT OF MANAGEMENT IN AGRICULTURAL ENTERPRISES

LIUDMYLA HERMAN
postgraduate of TernopilNationalEconomicUniversity

The necessity of global economic development social polarization adjustment has been substantiated. The features of social policies for different types of societies have been explored. Imbalances of global economic development have been investigated and causes of complication in objective assessment of social divergence have been substantiated. The author has identified social factors that affect economic growth. It has been emphasized that global economic development assumes a social direction. The building principles of the global economic development architecture and new methods of its social convergence have been suggested.

EVALUATION OF SOCIAL FACTORS INFLUENCE ON GLOBAL ECONOMIC DEVELOPMENT

Yuriy Kotsyuk
PhD,Departmentof Economic-Mathematical ModelingandInformation Technologies, Ostroh Academy National University

Yuriy Danilets
student, Ostroh Academy National University

The article describes the existing systems of electronic documents circulation, their structuring, fundamental demands and tasks. Total principles of construction and functioning, obstacles in the process of installing of the integral system of electronic documents circulation, automation possibilities are presented.

ELECTRONIC DOCUMENT MANAGEMENT SYSTEMS IN HIGHER EDUCATION: TENDENCIES AND IMPLEMENTATION PERSPECTIVES

Ulyana Sadova
Dc. Sc. (Economics)., Professor, Head of the Department of Social and Humanitarian Development of the Region GA «Institute of Regional Studies named after M.I. Dolishn'oho NAS Ukraine»

Tetyana Stepura
PhD, associate professor, Head of the Department of Economics and Business European University, Lviv branch

There is considered in the article the quality of human potential of Ukraine from the perspective of methodology system and of comparative analysis. Emphasized the existence of a connection between levels and quality of the component elements structure of the potential. It is indicated that the structure of human development is dynamic value and under environmental influence the quality of individual components may undergo changes, leading to disruption of the internal balance of human potential as a system. Proved that Ukraine's structural imbalances in the quality of human potential are in conflict with the state's attempts to adapt to the socio-economic system of the concept of decent work. Offered an employment policy measures to cope with the structural imbalances of quality of human potential.

STRUCTURAL IMBALANCES OF QUALITY OF HUMAN POTENTIAL IN FOCUS CHALLENGES EMPLOYMENT POLICY UKRAINE

Inna Bielova
Ph.D., Associate Professor of Banking Department State Higher Educational Institution «Ukrainian Academy of Banking of the National Bank of Ukraine»

The key principles of functioning of the transmission mechanism of systemic financial risk through the prism of its components (systemic events and distribution channels of financial shocks) are researched in the article. The essence of «systemic event» is specified by the author. 10 channels of transmission of financial risks are clarified and characterized.
These are the channels: credit, deposit, currency, ownership` channel, investment, price, informational, infrastructural, regulatory and securitizational, whereas most researchers produce only credit and informational channels. And other channels or do not define or do not describe them incompletely.
That is why, in our opinion, under the system event should be understood an event that characterizes a level of absorption of financial shocks, above which is running the transmission mechanism between different financial institutions, financial market segments, markets or individual sectors of different countries. This approach takes into account the systematic realization of financial shocks and allows to determine it at different levels (micro, meso, macro and global).
The matrix of channels of systemic financial risks contagion at the micro-, meso-, macro- and global levels is developed.
The author developed classification system events on different classification criteria: by the scale of destructive influence, by the intensity/severity of destructive processes, by the level of individual rationality of economic agents, by the level of realization of destructive processes (localization).
To a more accurate identification of transmission channels the author proposed to expand the list of economic agents. For example, the impact of financial and credit system infrastructure characterized by functioning of payment systems, deposit-guarantee funds, banking associations, insurance companies, etc. and news agencies (ratings, analytical companies etc.).

CONCEPTUAL BASES OF FUNCTIONING OF SYSTEMIC FINANCIAL RISKS TRANSMISSION MECHANISM

dr Paweł Dziekański
ІInstitute of Economy and Administration University of Jan Kochanowski in Kielce

The public sector is affected by the surroundings, multitude of stakeholders and pressure of increasing the effectives and enhancing the quality of action. Its activity has direct or indirect influence on the development of the local economy. The position of the territorial authorities requires a solicitude of the financial situation, which defines the efficiency of its functioning. The financial condition is a multidimensional phenomenon which impedes the unambiguous assessment. Its precise and wide description requires including many various aspects of activity. Some pointers may indicate that it is good while other may signal problems. The aim of this study is to assess the financial state of selected Eastern Poland municipalities with the synthetic index. The construction of the synthetic feature enables the measurement of the multidimensional phenomenon with one numerical value, as well as linear alignment of studied units.
The analysis enables assessment of the level of differentiation of the objects described by the set of statistical features. It also leads to defining the clusters of objects similar in terms of synthetic measurement .
The research broadens the information about the considered category of objects. It enables the assessment of the share of each object in the development of the whole collectivity and to accomplish the graphic visualisation of the issue .
The analysis of financial condition of the territorial govrnment units should foster the rational spending of public financial resources. The achievement of the best qualititative and most accurate information, which enable taking appropriate decisions in terms of financial resources management, is essential in this matter . The measurement of effectiveness is a system of actions which enable the estimation of the consequences of the action, the assessment of the efficiency of the resource usage and of the level at which the actions taken correspond with the policy and intentions of the organization.
The system of measurement of the effectiveness should include the aspect of the usage of owned resources and their size with particular focus on the financial resources.

EFFICIENCY OF THE MUNICIPALITY’S ACTION IN THE CONTEXT OF THE SYNTHETIC ASSESSMENT OF THE FINANCIAL CONDITION ON THE EXAMPLE OF THE KAMIENNA BASIN MUNICIPALITIES

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

This article investigates the question of formation features of local budget revenues in Ukraine under fiscal changes. The author examines the main aspects of the changes in the volume of local budgets in Ukraine without intergovernmental transfers and official transfers received from government. The article also examines changes in the composition and structure of local revenues due to the budget and tax changes, and changes in the types of transfers received by local budgets. The research is to determine the direct dependence of local budget changes on legislative changes in the budget and tax area of Ukraine.

FORMATION FEATURES OF LOCAL BUDGET REVENUES IN UKRAINE UNDER FISCAL CHANGES

Nikolai Karlin
doktor ekonomicheskikh nauk , professor, zaveduyushchiy kafedroy finansov i nalogooblozheniya Vostochnoyevropeyskogo natsional'nogo universiteta imeni Lesi Ukrainskiy

The article deals with the features of the taxation models that are offered on behalf of the Ministry of Finance and the Verkhovna Rada of Ukraine, the analysis of which is made in comparison with the models reforming tax systems of post-socialist countries, the ways of improving the tax system of Ukraine, which correspond to the principle of justice, are offered.

THE PROBLEM TO CHOOSE THE TAXATION MODEL IN UKRAINE IN THE CONDITIONS OF THE SOCIO-ECONOMIC CRISIS

Svetlana Levitskaya
Doctor of Economics, Professor, National University of Water Management and Nature Resources Use

Nataliia Stets
depchief department of taxation of legal entitiesState Tax Inspectorate in Rivne Rayon under the jurisdiction of the General Division of the Ministry of Revenue and Duties of Ukraine

This paper presents the economic efficiency of using agricultural land in Ukraine. Determined the current state of land use by means of indicators of economic, social and environmental performance, the main problems of paying for land and possible ways of their solution. Comparison of total and preferential tax regimes of agricultural lands.. It is established that the system of taxation of agricultural land has a fiscal nature. Proposed to implement the taxation of land in agriculture by refocusing the tax mechanism for stimulating action.

METHODICAL AND APPLIED APPROACHES OF EFFICIENCY OF LAND-TENURE ARE IN THE CONDITIONS OF TAX REFORMATION

ANDRII PIN
postgraduate student of TernopilNationalEconomicUniversity

The problem of the government dept of tremendous amount has been affecting economies around the world for several decades. Drawing upon Lerner’s and Krugman’s research studies, this paper shows the mutual relations between and entwinement of the views of foremost economists of XX and XXI centuries. In this paper, the fact that government debt and indebtedness do not impend over financial stability under the conditions of sustainable economic growth outpacing the increment load of national debt is established. Moreover, it is mandatory to merely conduct debt servicing and refinancing instead of making full repayment. Additionally, the success of debt management depends on the ability to maintain sustainable economic growth.

ANALYSIS OF THE NATURE OF GOVERNMENT DEBT WITHIN THE CONTEXT OF LERNER’S AND KRUGMAN’S VIEWS

Оlena Prymostka
Doctor of Economic Sciences, Professor, Kyiv National Economic University of Vadym Hetman

In the article the peculiarities of the concept and the need for effective management for controlling baks activities. The features of the strategic and operational controlling in bank. The purposes of the controlling system, including support for development strategy, focus on management by objectives, to prevent crises.

Controlling is the innovative concept of bank management

Maryana Fominyh
Teacher of Finance, Accounting and Auditing Department, The National University of Ostroh Academy

The author researched methodological and practical approaches to the determining of systemically important banks, to the construction of the supervision system, and to thesector management of systemically important banks. The article contains proposals and recommendations on implementation of the foreign experience inthe sector management of systemically important banks into the practice of the domestic banking system, taking into account the degree of concentration of the banking system of Ukraine,and also the share of state banks in this sector.

STRATEGIC ORIENTING POINTS OF FORMULATION OF POLICY SECTOR MANAGEMENT OF SYSTEMICALLY IMPORTANT BANKS

AMBARCHIAN VICTORIA SAMVELIVNA
PhD, associate professor of the Accounting and Auditing Department Kyiv National University of Technologies and Design

The article refers to research of recommendations of financial reports preparation and presentation by higher educational institutions of different countries. The author compared the structure and content of university financial statements as well as determined correlation between informational filling of public entities financial reports and the level of democracy. The sources of funding for three universities are compared. The paper determines the reasons of limited financial sources of revenue for Ukrainian universities.
Ukrainian universities won’t reach the level of autonomy of foreign colleagues. Nevertheless information seizing on the mechanism of self-management, disclosed in financial reports, enables to do autonomy business activity, based on foreign universities positive experience. Talking about public information openness in democratic country, the characterized above legal documents enforce domestic universities to disclose more financial data to make their activity transparent, accountable and verifiable for the tax payers and potential investors, while the structure of university financial reports must be modified and disclosed as for self-managed business entities.

FINANCIAL STATEMENTS AS INDICATOR OF THE AUTONOMY LEVEL OF HIGHER EDUCATIONAL INSTITUTION AND TRANSPARENCY OF ECONOMY AS A WHOLE

Svitlana A. Levytska
PhD, Professor, National University of Water Management and Natural Resources Use

The article is devoted to the organization of accounting of economic activity of domestic entities. The purpose of the study is to identify and justify the conceptual foundations of the organization of an integrated system of economic accounting of legal entities. Practical approaches studied accounting, disclose the principles of harmonization and unification of accounting data on methodological, technological and managerial levels of accounting and analytical support of the results of financial and economic activity.
The methodical stage of accounting deals with the choice of certain means and techniques used for documentation, inventory, synthetic and analytical accounts, double-entry method, assets and liability valuation, calculation, balance sheet and reporting. On this stage there comes the choice of the specific use of accounting method elements, in particular: the entity conducts the complex of measures which provide the organization of primary documentation; determination of terms and procedure of inventory; choice of assets and liabilities evaluation method of an enterprise; determination of expense elements and of prime cost calculation method; choice of working chart of accounts; determination of forms of internal reporting and the order of their completing.
The technical stage of accounting organization deals with the method of accounting data processing; developing of the list and forms of accounting registers (it to a greater extend depends on an enterprise’s choice of the complete or simplified accounting system); fixing the order of recording in registers and data posting to reporting documents.
The organizational stage depends on the organizational structure and provides the following: establishment of the most effective accounting system (centralized, decentralized or mixed accounting); determination of optimal staff; establishment of labour and time regulations necessary to perform work and determination of optimum quantity of accountants; personnel recruitment and their training; rational organization of accountants’ workplaces; motivation of employees (labour compensation, fringe benefits); organization of accounting documents archive and others.
Based approaches harmonization of methods of accounting subsystems. Grounded additions to the structure of the subject's accounting policy with regard to administration of the stages of preparation of the financial statements. The proposals will allow while optimizing volume credentials extend the range of their information in accordance with the target request to the manager.

ORGANIZATION OF ACCOUNTING ACTIVITIES AS PROCESS TYEIR INFORMATION PROVISION MANAGEMENT

YULIA KHARCHUK
PhD in economic science, senior lecturer at the Department of Finance, Accounting and Audit, Deputy Dean of the Faculty of Economics of career guidance of the National University of Ostroh Academy

ANNA TANCHYN
4-th year student of economic faculty training direction 6.030509 «Accounting and Audit» of the National University of Ostroh Academy

The article deals with the special features of small businesses in Ukraine and abroad according to the simplified system of taxation, accounting and reporting. The main benefits and drawbaks of taxation, accounting and reporting of small businesses, which relate to the simplified system are outlined in it. The reform directions and perspectives of small business in Ukraine are discussed and are proposed in the context of innovation in a simplified system of taxation, accounting and reporting, taking into account national and international experience.

THE PROSPECTS OF SMALL BUSINESSES’ DEVELOPMENT OF UKRAINE IN THE CONTEXT OF INNOVATIONS IN THE SIMPLIFIED SYSTEM OF TAXATION, ACCOUNTING AND REPORTING

Hryhorevska Elena
PhD., assistant professor Kiev National University of Technology and Design

Hristos Iryna
Сandidate for a master’s degree

In the article raised questions concerning the major problems of accounting operations of wages are proposals to address these issues, outlined the objectives of improving operations payroll in enterprises. The study found that wages as an important social phenomenon, is a motivator increasing the employment potential of the working population of any country. It is proved that the inclusion of labor and wages  the most important area of work that requires precision and operational data, which indicate changes in the number and categories of workers the time and production costs.

WAYS TO IMPROVE ACCOUNTING CALCULATIONS OFWAGES IN THE ENTERPRISE

Alexander Novoseletsky
PhD in economy, Head of the Department of Economic and Mathematical Modeling and Information Technology, The National University of Ostroh Academy

Alina Shepel
Student of the National University of Ostroh Academy

The questions of the impact of socio-economic factors on the development of the global crime of economic-mathematical point of view. The estimation of the dynamics of the social and economic indicators, identified factors the model of crime.
Using econometric analysis methods tested on model problems and lack of adequate, assessed the significance factors of model to determine the impact of socioeconomic determinants of the level of crime.

THE SOCIO-ECONOMIC DETERMINANTS OF CRIME