bluuebunny/crossref_metadata_2025 huggingface dataset:
PRICING IN THE SYSTEM OF ECONOMIC BUSINESS DEVELOPMENT MANAGEMENT
Authors: Larka Ludmila , Pavlenko Viktoriia
Published: June 2021

The role of pricing in the system of economic management of business development is analyzed. The relationship between the pricing strategy of the company and the processes of cost management and the company's profitability is revealed. The purpose of the article is to compare cost, market and parametric methods of pricing and determine the feasibility of their use in economic management of business development. The relevance of a unified systematization of pricing methods in the system of economic management of business development is shown, which will allow enterprises to set prices for products to maximize their profits. A comparative analysis of cost, market and parametric pricing methods is given and the expediency of their application in the economic management of business development is determined. It has been determined that market-based pricing methods allow a company to set a more efficient level of prices for products due to a more complete consideration of the influence of demand and competition factors in the pricing process. Necessary data for determining the price of products according to the cost method of pricing are variable costs of production per unit of goods, average fixed costs, unit profit. To determine the price of products by the market method, data on the level of demand, competition, market conditions, consumer perception of the value of the product are needed. To apply the parametric method of pricing requires data on the design and technical parameters of products, the level of costs for the production of goods. The application of cost pricing methods does not take into account the state of competition, market conditions, consumer preferences. The disadvantage of using market-based pricing methods is the possible difficulties in gathering information. Parametric pricing methods have limited application because they require complex calculations. The application of modern methodological approaches to pricing in the system of economic management of business development allows to achieve the strategic goals of the company by mobilizing human, financial, marketing and production resources of the company.
IMPROVING THE TAX REPORTING PROCESS
Authors: Lyzunova Olena , Podluzhna Nataliia , Prydatko Ella
Published: June 2021

The activities of each government should be aimed at ensuring decent living conditions and meeting the needs of the population. Taxation is one of the main tools for regulating economic relations between the state and economic entities and citizens. The article examines the economic factors that affect the processes of taxation of enterprises in Ukraine and European countries, the range of problems that taxpayers face when submitting reports to the regulatory authorities has been established. The article examines the problem related to the taxation of enterprises, with the process of submitting tax reports to regulatory authorities.. It is revealed that moderate taxation is typical for most countries today. This is the result of a tax policy whose priority is to achieve the goal of creating a stable economic growth, a favorable tax climate for the development of economic activities and effective solutions to social problems in the state. The article analyzes the features of the taxation system of enterprises in other countries, compares the results of recent research and publications in this area, which are offered by foreign and domestic experts. The main directions of the policy aimed at overcoming negative factors that hinder the development of enterprises are established, and ways of solving problems.
USING THE SYSTEM OF DIRECT COSTING IN THE ANALYSIS OF THE PROFITABILITY OF THE ENTERPRISES OF THE HOTEL AND RESTAURANT BUSINESS
Authors: Shulla Roman , Popyk Mariana
Published: June 2021

The article examines the problem of information and analytical management support in order to increase the profitability of the hotel and restaurant business through the use of such a tool of management accounting as a system of simple and complex «direct costing». The structure of services provided by hotel and restaurant enterprises is analyzed. For the purposes of profitability analysis, the classification of services into such groups as hotel services, restaurant services and complementary services is proposed. An approach to the analysis of profitability of enterprises of hotel and restaurant business in terms of such objects as individual "areas of activity" (hotel management, restaurant business, provision of complementary services) is proposed. In terms of areas of activity, a comparative analysis of different approaches to the formation of financial results of the hotel and restaurant business was conducted. It was revealed that for the purposes of management, the application of the approach based on the indicator of the total cost and determining with its help the indicator of gross profit for certain areas of activity of the enterprises of the hotel and restaurant business is characterized by significant disadvantages associated primarily with the fictitious distribution of indirect (joint) fixed costs. It was revealed that for the purposes of operational management, it is more efficient to use the indicator of variable costs and the indicator of profit margin formed on its basis in the analysis of profitability. In addition, for the enterprises of the hotel and restaurant business, an alternative tool for information and analytical support of management in the form of complicated direct costing is proposed, which is based on the systematic distribution of costs for the constant and variable components and differentiated approach to the hierarchical decomposition of the fixed cost unit. Compared to the traditional approach, which is based on the use of the total cost and gross profit indicator, the proposed alternative approaches allow management to make more balanced and effective decisions, both operative (system of "simple direct costing") and strategic (system of complex direct costing).
FORMATION OF INNOVATIVE ENVIRONMENTAL DIALITY
Authors: Kompanets Kateryna , Lytvyshko Liliia , Malakhova Yuliia
Published: June 2021

The ecological state of Kyiv and Kyiv region is considered in the article. This helped to strengthen the innovation direction in improving the environmental situation. At the present stage of development it becomes necessary to expand environmental priorities in the areas of innovation policy: investing in innovation in environmental rehabilitation and the revival of natural potential; development of innovative ecological entrepreneurship, creation of eco-socio-technological parks; continuous improvement of environmental management systems; formation of ecological and innovative potential of regions and corresponding innovation infrastructures. The article identifies the main objects that have a significant negative impact on citizens living in Kyiv and Kyiv region. It is determined that road transport harms humanity by 85% more than other objects of study. The ratings of Ukraine on the index of environmental efficiency and the main indicators of the impact of air pollution on the health of citizens of Ukraine and the city of Kyiv have been studied. As shown, Kyiv ranked fourth in Europe in the number of deaths due to poor ecology. On the basis of the researched material innovative measures for improvement of nature protection activity of the country were offered. Studies of the impact of air emissions became the basis for proposals to change the technical and economic re-equipment of motor transport enterprises. An innovative proposal to reduce material costs in trucking companies, namely fuel costs, through the introduction of combined fuel consumption systems (methane / diesel), which will reduce fuel costs by up to 40-45%, as compressed methane (CNG) by almost 60 % cheaper than diesel and reduction of negative emissions into the environment. The application of the proposed environmental actions is proved. The above proposal is the most up-to-date, as the analysis of the market of enterprises in the field of "Transportation of goods by road" showed that this innovative environmental action has great potential for development, both economically and environmentally.
TAX CONTROL OVER THE ACCRUATION AND PAYMENT OF INDIVIDUAL INCOME TAX
Authors: Bezkrovnuj Oleksandr , Odnovol Bogdana
Published: June 2021

The solid financial system in Ukraine is impossible without effective and effective tax control, which should ensure not only the financial interests of the state (filling the revenue part of the budget), but also to comply with the rights of taxpayers. From compliance with the requirements of the current legislation, such as the timeliness of accrual and payment of taxes and fees, the legalization of income depends on the value of tax revenues. Evasion of payment, incomplete payment, violation of taxpayers and fees, a large size of the shadow economy leads to the non-fulfillment of the revenue part of the budget, and therefore, before the implementation of state target programs, reducing the costs of social needs. The article deals with the essence, content and tasks of tax control. Declaimed elements of tax control, calculating and paying personal income tax. An obstacle to the prevention of tax offenses becomes tax control. The effectiveness of control and test measures depends on the effectiveness of tax control. Along with these fiscal authorities, they must not only control and attract taxpayers who are taxable, but also contribute to increasing overall financial and economic stability in the state. Consequently, the issue of tax control and determination of inefficient actions in the process of its implementation by fiscal control bodies are currently up to date. The stages of tax audits are analyzed, calculating and paying personal income tax, as well as responsibilities and penalties in detecting violations. To date, timely and in the proper volume of payments to budgets are extremely important, because it allows to provide funding to its functions and support its proper functioning. The bulk of mandatory payments are tax revenues that cope with payers in the form of certain taxes. A significant number of payers want to avoid paying taxes, or seeks to undergo their tax liabilities. Therefore, tax control is extremely important, which allows not only to provide payment, but also to detect violations and prevent him. In general, tax control provides the opportunity to accelerate payers, obtaining the necessary information and to control the fulfillment of tax duty.
MANAGEMENT OF THE BANK'S INVESTMENT PORTFOLIO
Authors: Vladyka Yuliia , Kostiuk Victoria , Okhrimenko Valeria
Published: June 2021

The article considers the investment activity of banks as an alternative to lending, which will help to further restore the banking system. The reasons that motivate banks to carry out investment activities are identified, namely: expansion of income and customer base; high risk of credit operations and the desire to optimize the taxation of bank income. The analysis of efficiency of the formed portfolio of securities in bank, on an example of JSC ProCredit Bank is carried out. As a result of the analysis, it was found that the assessment of the quality of the bank's investment portfolio has certain features related to determining the amount of problem investments, as the bank's balance sheet lacks information on the riskiness of certain securities, and it is proposed to apply fixed risk ratios securities. Despite the impact of COVID-19 on the country's economy, the banking sector gradually continued to stabilize. Banks' investment activities are an alternative to lending, which will help the banking system to recover further. Investments create conditions for expanded reproduction, structural transformations in the country, increasing the competitiveness of domestic products, solving socio-economic problems. Ways to improve the efficiency and quality of investment management of the bank through the optimal combination of centralization and decentralization for investment management; efforts to create new goals and objectives to improve the organization of analytical support of the investment management process; support for constant information support of the investment management process; advanced training of managers related to the management of investment activities. Therefore, the worst quality of the portfolio was in 2019 and 2020, due to the fact that the securities portfolio included only investments in securities for sale. Ways to improve the efficiency and quality of investment management of the bank through the optimal combination of centralization and decentralization for investment management; efforts to create new goals and objectives to improve the organization of analytical support of the investment management process; support of constant information support of investment management process; advanced training of managers related to the management of investment activities.
IMPROVING METHODS OF FINANCING EDUCATIONAL INSTITUTIONS FROM THE LOCAL BUDGET
Authors: Rybina Larysa
Published: June 2021

The education system is a significant basis for the development of both society and an individual. With the help of education, the future development potential of the state is formed, both in economic and spiritual terms. It was revealed that today the financing mechanism of the school is closely related to its management system, due to which the methods of administrative distribution of financial resources prevail at the local level, the planning of expenses for the maintenance of the school is carried out on the basis of last year's expenses, and only protected items of expenditure are mainly provided with full funding. All this prompts school leaders to solve a significant part of financial problems at the expense of parents or sponsorship, and not by conducting effective financial and economic activities of the institution, responsible spending of budgetary funds. It has been substantiated that it is efficient to finance the school with the help of the target-oriented format of the local budget execution, which is constantly being improved. When developing a budget program, the main administrators of budget funds need to clearly understand how to measure the results of its implementation. It is to measure such results that effective indicators of the implementation of budget programs are used - indicators, on the basis of which the assessment and analysis of the effectiveness of the use of budget funds provided for the implementation of the budget program (subprogram) is carried out to achieve the goal of the budget program (subprogram) and the implementation of its tasks. The introduction of a program-targeted method of forming a school budget, focused on the result, as a mechanism for financing the activities of budgetary institutions, eliminates the shortcomings of the estimated financing method. The target-oriented method assumes the definition of the goal to be achieved as a result of the use of budgetary funds, and provides information on the quality of service delivery, the resulting social effect. The program-target planning method is at the heart of the results-based budgeting model, it involves the formation of a program budget that combines the requirements for the planned result and for the allocation of resources.
LIFE INSURANCE AS A MEANS OF PERSONAL FINANCIAL MANAGEMENT IN THE CONDITIONS OF PANDEMIC
Authors: Steshenko Olena , Shestakova Nataliiy
Published: June 2021

The article considers the importance of implementing life insurance programmes both to meet the social needs of policyholders and for the economic development of the country. The main trends and issues of the balance of money incomes and expenditures of the population are singled out. The main problematic aspects of personal financial management are highlighted. The importance of the in-depth study of the peculiarities of the formation of the life insurance market as a means of managing personal finances in a pandemic is substantiated. The economic content of life insurance and the peculiarities of this type of insurance in the conditions of the pandemic are highlighted. There are studied the main definitions of the concept of “life insurance”, in particular as a type of personal insurance, as a sub-branch of insurance, in Ukrainian legislation and the works of leading Ukrainian and foreign scientists. The conclusion on the essence of the concept of “life insurance” is made. The emphasis is placed on the special relevance of the pandemic impact on the insurance market. The article proposes to identify the main and additional life risks. There is justified the importance of mixed life insurance in connection with the gradual deterioration of the demographic situation, the reduction of the working population and the increase in the number of retirees. The main problems and factors hindering the development of this area of insurance are analysed. The state of the life insurance market of economically developed countries of the world is determined. The analysis of the European countries revealed the main factors that affect the size of insurance premiums. The influence of population dynamics and structure, level of financial literacy, level of trust in public bodies and private insurance companies, level of social protection, personal financial consulting and other factors on the formation of the life insurance market is also analysed. It is determined that more detailed insurance services by categories of clients are needed to ensure their specialization according to the needs of each market segment. For the full functioning of life insurance in Ukraine, the necessary measures are proposed, the implementation of which, on the one hand, will give impetus to the development of both the stock market and the economy and on the other hand, increase the social security of citizens.
INFORMATION AND ACCOUNTING TECHNOLOGIES IN ENHANCING THE SECURITY OF FORMATION AND USE OF FIXED ASSETS
Authors: Korzhenivska Nataliia , Sydorak Nadiia
Published: June 2021

The formation of information flows about the activities of the enterprise needs modern information technologies as a tool designed to carry out effective activities and ensure security and protection. Changing management systems requires making reasoned decisions and analyzing the current situation using flexible and adaptive technological tools. Therefore, today information acts as one of the primary resources, the value of which is no less than the value of other types of resource potential. The efficient use of these resources in the production process largely depends on the state and use of information and the sources of its receipt. Economic transformations, the growing need for protection in the formation and use of the resources of enterprises necessitate new approaches to the processing of large amounts of information and the study of individual economic processes. One of the key resources of enterprises are fixed assets as components of production potential. Having studied the advantages of the accounting and analytical support system in ensuring the quality of the information base for the formation and enhancement of the security of the formation and use of fixed assets, an appropriate structure is proposed, which is based on the level of ensuring such security, which allows separating the relevant elements and functions. In the context of the rapid development of digital technologies, the available software on the market for digital services and information processing is represented by a fairly wide range. New concepts of computer programs make it possible to more efficiently plan and manage resources, form and use the optimal size of fixed assets and effectively manage their movement. The elements and functions of the safety assurance levels of these processes make it possible to build a system of information and analytical support using modern means of information and accounting technologies. Further research involves the development of methodological recommendations for determining the economic efficiency of the use of fixed assets and the formation of proposals for the use of innovative forms of providing enterprises with fixed assets.
CONSTRUCTION OF THE INTEGRATED INDICATORS OF SOCIO-ECONOMIC DEVELOPMENT OF THE COUNTRY (REGION)
Authors: Klebanova Tamara , Rudachenko Olha , Panasenko Oksana
Published: June 2021

Today, a serious problem is the formation of crisis situations in the economic development of the country (region), which are determined by a set of the various indicators. The main causes of the crisis are both external factors, that is, factors of economic globalization, and internal factors that are associated with serious imbalances in social and economic development. Each group of these factors can lead to an increase in the tension of crises, therefore, a timely assessment and analysis of the formation of crisis situations is very important. The assessment is carried out on the basis of indicators that characterize the socio-economic development of the country (regions). Changes in these indicators allow us to calculate the intensity of economic development. The aim of the work is to form and substantiate a system of indicators that characterize the economic and social development of the country based on the analysis of the current statistical indicators of socio-economic development of the country (region) and build a comprehensive integrated indicator of tension. The paper proposes a methodology for calculating the integral indicator of socio-economic tension in the country, which includes 9 main stages: collection of the indicators of socio-economic development; formation of a matrix of input data of indicators; standardization of the information space; differentiation of signs into stimulants and de-stimulants; building a standard; determination of the distances between the object and the standard; construction of an integral indicator of the tension of socio-economic development; interpretation of the integral indicator of the tension of socio-economic development. Thus, the work has formed and substantiated a system of the indicators characterizing the economic and social development of the country on the basis of an analysis of the aggregate of indicators of the socio-economic development of the country (region) in the statistical reporting and determined the integral indicators of tension separately for the social and economic spheres.
THE NEED OF OUTSOURCING IN THE ACTIVITIES OF AUDITING COMPANIES IN MODERN ECONOMIC CONDITIONS
Authors: Ryabchuk Oksana , Batrak Tetiana
Published: June 2021

The article dwells upon the peculiarities of the use of outsource services in the activities of audit companies. In current economic environment, it is increasingly difficult for audit companies to stay in the audit services market. Competitive environment leads to implantation of new types of services such as outsourcing services. The article is concerned with the essence of the concept of "outsourcing" and variety of its interpretations provided by foreign and domestic scientists and experts. It was revealed practically that outsourcing is the performance of certain functions of business operations by outside service, such as an audit company or an outsourcing freelancer.
The aim of outsourcing using and its main types have been specified. The authors of the article have considered the options of outsourcing services for audit companies and their advantages and disadvantages. The specific benefits and negative consequences of using outsourcing services are determined in each case: for each pair of companies and each type of outsourcing.
The global outsourcing market has been reviewed and main audit companies, that are the largest providers of outsourcing services, have been identified. In Ukraine, outsourcing is used mainly in the financial, HR, IT and legal sectors. However, one of the most popular sector is accounting outsourcing services. Accounting outsourcing includes services for restoration and maintenance of financial and tax records, tax optimization, compilation report.
The business losses due to the COVID-19 pandemic have been assessed from the perspective of outsourcing services using. It is revealed that in terms of the coronavirus pandemic the lifeline for entrepreneurs was outsourcing of non-core functions and business processes, and that allows staying afloat, keeping profits and fully focusing the company's core business. In terms of the coronavirus pandemic, only those companies that operate in the most efficient way, reducing operating costs while maintaining the high quality of their products and services, survive and succeed.
The author is convinced that outsourcing is a novel technology of managing companies’ resources in various fields, including audit activities. The advantages that encourage entrepreneurs to use outsourcing services provided by audit companies are liability for violating the rights and obligations of the parties regarding the information confidentiality, and the fact that audit companies employ highly qualified specialists.
STOCHASTIC MODEL OF MINIMIZING OF ACHIEVABLE TERM OF GIVEN LEVEL OF POLLUTANT UTILIZATION IN MULTI-STEP ECOLOGICAL AND ECONOMIC SYSTEMS
Authors: Boychuk Myroslav , Skrashchuk Larysa , Hryhorkiv Mariia
Published: June 2021

The research is aimed at optimizing the distribution of material resources in the economy for its simple and expanded reproduction, in particular in the case of ecological and economic interaction, as the optimal interaction of main and ancillary production in ecological and economic systems will allow to determine conditions for the optimal growth of ancillary production, which deals with the disposal of pollution. The economy, in which function the main production (production of material products) and ancillary production (disposal or destruction of pollutants), is considered. As a result of researches the stochastic model of minimization of achievable term of given level of pollutant utilization in multistep ecological and economic systems at restriction on the minimum size of irreversibility of capital investments with use of Wiener and Poisson processes is constructed. This model is investigated using the proposed sufficient optimality conditions for stochastic multi-step systems. The constructed model belongs to the class of ecological and economic models of achieving a given level of pollutant utilization in a minimum period of time. The algorithm is used to calculate the optimal process of the ecological and economic system. Аccording to this algorithm it is necessary to select a multi-tiered mode to build the optimal process and form the appropriate left, middle and right controls; calculate according to the formed controls the corresponding averages of the left, middle and right trajectories and determine the moments of switching controls; find the final moment of the planning horizon; to construct the average optimal process as gluing together at the moments of switching the controls of the averages left with the first middle, middle with each other and the last middle with the right process; calculate stochastic left, middle and right trajectories and construct stochastic left, middle and right processes; to construct a stochastic process as gluing together at the moments of switching of stochastic controls of the left process with the first middle, middle among themselves and the last middle with the right process.
ENTERPRISE SALES MANAGEMENT BASED ON THE USE OF THE ISHIKAWA CHART
Authors: Ivanov Serhii
Published: June 2021

Marketing research at an enterprise is carried out by marketing units in order to determine a possible increase in the marketing activity of the enterprise. To identify the strengths and weaknesses of the sales management of the enterprise, the SWOT-analysis method was applied. A matrix of SWOT analysis of company's sales activity was built, which forms squares in the form of a combination of the following factors: "Strengths-Opportunities" (SO), "Strengths-Threats" (ST), "Weaknesses-Possibilities" (WO), "Weaknesses-Threats" (WT). The most significant intersections of the SWOT matrix factors of the analysis were analyzed, and it was proposed to use four types of strategies on their basis. To formalize cause-and-effect relations Ishikawa diagram was used. In the constructed diagram, the sales activity of the enterprise depends on 5 main groups of characteristics. It is suggested the management of sales activities of the enterprise based on the expansion of the target market, which is characterized by factors (linguistic variables) competitive environment (T1), market segmentation (T2), quality of advertising (T3), digital marketing (T4), product quality (T5) and sales activity (T6). Due to the great uncertainty of the factors influencing sales activities, a solution to the problem of sales management is proposed, which is based on the representation of the system in the form of a fuzzy cognitive map. Establishing links between input (T1,…, T5) and output (T6) vertices allows you to build a fuzzy cognitive map of the sales management process of the enterprise, in the form of an oriented graph based on the adjacency matrix. In the constructed model of the oriented graph all actions of factors (vertices) on each other are in an interval [0; 1]. Therefore, this model is presented as a structural model of the sales management process of the enterprise. It is concluded that a more accurate model can be constructed by giving the arcs of the oriented graph numerical values (weights). The weight of the arcs is interpreted as the force of influence of the factor, and the sign can be both positive (increase in influence) and negative (decrease in influence).
CURRENT CHALLENGES FOR THE ECONOMIC DEVELOPMENT OF SMALL ENTERPRISE IN UKRAINE
Authors: Pikhniak Tetiana
Published: June 2021

The article investigates the problematic issues of small business development in difficult socio-economic conditions. The current state of development of business entities as a result of the introduction of quarantine as a result of COVID-19 is analyzed. Emphasis is placed on providing jobs for small businesses, as well as other factors that have a direct impact on their activities and development. The defining characteristics and problems of the main segments of entrepreneurship are clarified: individuals - entrepreneurs, micro-enterprises, small enterprises. Attention is paid to the main characteristics of small businesses: prevalence, geographical location, employment, productivity and the predominant field of activity. The main obstacles to the activities of small businesses are systematized, in particular: lack of access to finance, lack of a state support system, low level of innovation, limited opportunities for exports, excessive tax pressure, corruption. A group of limiting factors that currently affect the conditions of doing business is considered. These include: systemic factors, the impact of which can be eliminated or minimized as a result of the implementation of business development strategy and "background" factors that characterize the impact of the external environment on business and form the general conditions of its development. The study substantiates the importance of state support for the development of small businesses. The real state of support of small and medium business by the domestic government is considered - temporary reliefs for business during quarantine: reduction of financial obligations of small businesses to the state, provision of financial and consulting products on favorable terms: loan to replenish working capital, refinancing investment and working capital loans, deferred repayment of loans, imposing a moratorium on tax audits during quarantine, partial mitigation of penalties for late registration of tax invoices, non-payment of taxes, non-compliance with agreements with partners and financial institutions. It has been found that small business support should be comprehensive and on an ongoing basis. The ways of overcoming negative factors and factors for small and medium business in the future are offered: continuation of preferential conditions for enterprises, creation of anti-crisis fund, realization of credit programs, development of venture capital, creation of programs, directions. small business.
EXPERIENCE OF FOREIGN COUNTRIES IN PUBLIC FINANCIAL CONTROL IN TERMS OF DECENTRALIZATION
Authors: Tarasenko Olena , Veretelnyk Svitlana , Vahis Olga
Published: June 2021

The state control in financial management is one of the most effective tools that ensures the public financial resources management effectiveness. In other words, it is the activity of public authorities and management at all levels, established by law to identify, supress and prevent: abuses and mistakes in the state monetary and material resources management; violations of financial and economic legislation; flaws in the organization of financial and economic management systems of state organizations and their associations, organizations with state participation or mainly related to the activities of the state; threats to economic (including financial) security of the state. The article analyzes the conditions and models of state and municipal financial control in leading developed countries. Moreover, the systems of organization of financial management in developed countries were considered. The ways to apply foreign experience in Ukraine regarding the reforms in state and municipal financial control systems were studied.
STATISTICAL ANALYSIS OF CURRENT TRENDS IN THE TOURISM DEVELOPMENT OF THE VISEGRAD GROUP
Authors: Derkach Tatyana , Mylashko Olha
Published: June 2021

The paper presents the research results of tourism state and patterns development in the Visegrad Group.
The regional grouping of Central and Eastern Europe, the Visegrad Group, has become a separate subsystem of the European Union, which has received economic, logistical, cultural and political content. These processes are important for Ukraine.
The experience of the Visegrad Group, the ability to quickly solve current issues and face the challenges, understanding the real hierarchy of priorities while preserving the national identity of the Visegrad Group (VG) are significant for Ukraine. Tourism is an area that can positively influence both the development of the integrated structure as a whole and the socio-economic development of its member countries.
The article carries out a comparative analysis of tourism development trends in the Visegrad Group countries, Europe and the world, as well as develops recommendations for assessing the cooperation prospects between Ukraine and the VG using econometric methods.
To achieve the goal of the study, a comparative analysis of global, European and Visegrad trends in tourism was developed, arrivals of international tourists on the amount of income from international tourism by conducting a correlation-regression analysis, substantiated and developed applied aspects for forecasting the potential mutual benefit from cooperation between Ukraine and the VG. According to the World Trade Organization, the forecast of the number of international tourists in the world for 2020-2021 was made.
Based on the impact assessment of the number of international tourist arrivals on the amount of income from international tourism, a linear regression model was built, the adequacy and reliability of the regression coefficient was confirmed by Fisher's and Student's estimates. During the analysis (from a priori analysis, proving the quantitative and qualitative homogeneity of the two sets, to the construction, evaluation and analysis of the obtained model) a regression model was built, which can be recommended to be used in the impact analysis of tourist arrivals on international tourism.
A comparative analysis of the dynamics of international tourist arrivals and revenues from international tourism in Poland and Ukraine was done.
As a result of Poland's experience research, a model of revenues from international tourism is recommended, the factors of which are gross investment (% of GDP) and the number of tourist arrivals.
BI APPS AS INGREDIENTS OF DIGITALIZATION AND ITS IMPACT ON THE PERFORMANCE OF FARM BUSINESSES
Authors: Berezina Liudmyla , Reznik Andrii
Published: June 2021

The article highlights the benefits of implementing and using BI applications as components of digitalization and its influence on the efficiency of agricultural production. Today, the meaning of the notion of agricultural production efficiency does not lose relevance among the present-day Ukrainian economists. This has become especially relevant due to the rapid development of information technology that is already an integral part of both social life and manufacturing processes in the economy, as the level of production digitalization is now one of the competitive advantages of farm businesses. The level of competition in the market of agricultural products encourages businesses to search new and effective ways to reduce production costs and increase the economic efficiency of the farm businesses. The article presents digitalization as a modern factor of production efficiency in the agricultural sector of the economy. An ingredient of the digitalization process is the use of means of modern business intelligence (BI applications), which provide operational analytical information about the condition of production, which allows experts to identify "weaknesses" in production and prevent rising the cost of goods manufactured. The selection of the required BI application for implementation is carried out by the farm business management team based on the so-called Gartner Magic Quadrant, in which manufacturers of BI applications are evaluated according to certain criteria. The paper deals with operational concept of BI application, principle of interaction between an information user and a BI app. The user accesses to information from any modern electronic device (smartphone, PC), having an opportunity to view, analyze and, if necessary, make managerial decisions. According to the centers for financial responsibility in farm businesses, production tasks are defined, and operativeness of their execution can be increased through the use of BI app. Technological benefits of the BI applications help to quickly and efficiently analyze current production information, foresee and prevent exceeding the allowable expenditure level, while increasing the farm business management efficiency.
ABOUT THE FEATURES OF FORMING THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES
Authors: Horobets Tamara , Goncharuk Anatoliy
Published: June 2021

The authors conducted a sectoral measuring the performance of SMEs sample of the Odessa region for 2013-2019. The study found that all absolute and relative performance indicators increased. However, given the inflation rate for the period under review, the real level of absolute value-added decreased. The growth of absolute efficiency, i.e. the share of value-added in the price of goods and services SMEs was low (by 4.1%), but against the background of the crisis in the economy, this fact is positive and indicates an improvement in the ability of SMEs to create value-added. It was also found that during the studied period in the sectoral structure of performance of SMEs there were significant changes, which were manifested, in particular, in the change of leaders from transport, warehousing, postal and courier activities in 2013 to financial and insurance activities in 2019. Increase in performance for the entire sample in 2019 was due to two industries - financial and insurance activities and the processing industry. In addition, during the study period there was a reduction in the spread of performance scopes, i.e. equalization of performance within each industry. The authors found a certain paradox, which is that the increase in the labor productivity at SMEs leads to a reduction in the value-added of products (services) they produce. This paradox is called by the authors as "opposite effect", which is a phenomenon of atypical influence of individual components on the business performance. Moreover, it was reinforced by the atypical link between salaries and labor productivity, which appeared in 2019, and shows that wage growth not only does not stimulate an increase in labor productivity, but, on the contrary, leads to its reduction with a high degree of probability. Hence, the industries in which SMEs paid employees the highest salaries in 2019 had the lowest level of labor productivity and, conversely, the industries with the lowest salaries had the highest labor productivity among other industries studied. Thus, the features of the forming the performance of SMEs are the identified general trends in its dynamics, structural changes and a certain paradox, which is the atypical impact of labor and salary on performance and productivity in this sector of Ukraine's economy.
TRANSPORTATION SYSTEM OF THE CITY OF KHARKIV
Authors: Stamatin Oleksandr , Sukhonos Mariia
Published: June 2021

This article is devoted to the formation of theoretical foundations and methodological approaches of scientific coverage of economic and statistical problems of the functioning of urban passenger transport systems. The problematic is considered on the example of the city of Kharkiv. Public transport in Kharkiv is represented by almost the maximum number of types city trams, trolleybuses and metro, as well as private road carriers. The concept of consistency is based on the territorial principle and intermodality. The general indicator of the level of development of the territorial transport system is its balance. Unfortunately, the territorial transport systems of Ukraine are insufficient for the passage of existing traffic flows, and transport infrastructure facilities and rolling stock do not ensure the safe and comfortable movement of individual vehicles, public transport passengers, cyclists and pedestrians. Public transport does not provide all citizens with financially affordable and technically qualitative services and cannot be an alternative to individual cars. Traffic is not sufficiently regulated by existing traffic control means. Operated vehicles have a negative impact on the environment and create traffic jams. As follows from the study, this unsatisfactory state is due to the lack of independence and dependence of communal transport enterprises on subsidies from the city budget, unbalanced state policy in the field of tariff setting, insufficient rates of renewal of rolling stock and transport infrastructure, insufficient rates of introduction of non-cash payment for travel, imperfection of methods and ways to manage enterprises as a single intermodal system. Solving the described problems requires an integrated approach. First of all, this is the creation of a systemic management mechanism to create a balanced territorial transport system. This is what shows the relevance of the chosen topic and determined the choice of the direction of research in scientific and practical aspects. The research results will be used to improve the efficiency of the municipal transport.
MODERN DILEMMAS OF THE COMPANY VALUATION
Authors: Besarab Anna , Dombrovska Sofiia
Published: June 2021

The article is devoted to the problems of company valuation, new challenges to analyze and evaluate companies and their market potential in terms of modern economy. Evaluation of the company's value is undoubtedly an important part in the business management process and is an effective management tool for enterprises of any organizational and legal form of ownership. Improved methods for assessing the value of a company can become the foundation for the informed identification of the real value of a business. The research reviews value drivers, which generate most of the company's value. It is proposed to group value determinants into the following categories: financial, marketing and intangible. The aspects of investigates the irrational assessment of business value based on manipulated information spotlighted in the paper. The research has for its object to consider methods of estimating the company's value according to the popular American classification. Nowadays, methods are grouped according to the following approaches: asset-based, income-based, market-based, real options and combined, but their effectiveness is reduced due to the lack of general principles for choosing a business valuation. Also, the detailed review of the advantages and disadvantages of the above methods has been carried out, to create a unique approach that will allow to adapt the experience of foreign countries to Ukrainian realities. Thus, nowadays, it was found that there are a large number of models and techniques to estimate the value of the enterprise, but in most cases, it is western management and evaluation techniques that do not always adapt to the characteristics of Ukrainian business, and therefore their application can give results of the assessment, which deviate significantly from reality. It is proposed to develop a concept for combining various methods using a synthetic formula and indicate the general cost factors for each specific enterprise, which will take into account all types of interactions between factors. The article presents great interest to modern economists, corporate managers and students of financial department.
Підходи до розробки референтних рівнів західноєвропейської асоціації органів регулювання ядерної безпеки (WENRA) для дослідницьких реакторів
Authors: Shepitchak А. , Kukhotskyi O. , Ligotskyy O. , Kulman O.
Published: June 2021

Тимчасова робоча група з розробки референтних рівнів для дослідницьких ядерних реакторів «WENRA Ad Hoc Working Group on Reference Levels for Research Reactors» (WGRR) була сформована у рамках ініціативи Західноєвропейської асоціації органів регулювання ядерної безпеки (WENRA) у квітні 2017 року. Україна, як член WENRA, долучилася до робочої групи в складі експертів Державної інспекції ядерного регулювання України та Державного підприємства «Державний науково-технічний центр з ядерної та радіаційної безпеки». Основною метою діяльності робочої групи WGRR була розробка референтних рівнів для діючих дослідницьких ядерних реакторів з метою подальшої гармонізації вимог країн-членів WENRA. Це перша стаття із серії статей за напрямом гармонізації вимог для дослідницьких реакторів. У цій статті авторами наведено передумови створення робочої групи WGRR, визначення її основного завдання та підходи до розробки референтних рівнів.
Щодо властивостей упаковки для захоронення сольового плаву АЕС України з реакторами ВВЕР у приповерхневих сховищах
Authors: Olkhovyk Yu. , Fedorenko Yu. , Rozko А. , Rudychev Y.
Published: June 2021

Розглянуто поточну ситуацію зі зберіганням у сховищах АЕС напрацьованого з 1987 року сольового плаву. Зазначено, що Запорізька АЕС впритул наблизилась до проблеми дефіциту вільних об’ємів для тимчасового зберігання контейнерів із сольовим плавом.

Детально розглянуто властивості гіпотетичної упаковки, прийнятної для захоронення сольового плаву без його переробки в разі віднесення сольового плаву до твердих радіоактивних відходів. Зазначено, що основним захисним бар’єром під час захоронення упаковки із сольовим плавом у приповерхневому сховищі слугуватиме геополімерна матриця, яка може розглядатися як перспективне середовище для іммобілізації кубового залишку або відпрацьованих фільтруючих матеріалів. Наведено результати експериментів щодо стійкості шлаколужних компаундів до вилуговування та радіаційного опромінення. Розраховані значення потужності дози на поверхні упаковки не перевищують 0,2 мЗв/год. Показано, що незважаючи на високий вміст нітратів в упаковці, навіть у разі одночасної деструкції всіх контейнерів, розповсюдження шару води у водоносному горизонті з концентрацією нітрат-іону більш як 50 мг/дм3 не перевищить 100 – 150 метрів від зовнішньої межі сховища.

Зроблено висновок, що застосування ізолюючого геополімерного бар’єра є основною умовою формування упаковки для безпечного і екологічно прийнятного захоронення сольового плаву в приповерхневих сховищах.