bluuebunny/crossref_metadata_2025 huggingface dataset:
ENERGY EFFICIENCY OF ENTREPRENEURSHIP AS A MARKETING PROCEDURE AND A WAY TO INCREASE EFFICIENCY OF ENTERPRISES
Authors:   Poltava State Agrarian University, Demianenko Nataliia , Basyuk Tatiana ,   Poltava State Agrarian University, Zakharov Igor ,   Poltava State Agrarian University
Published: May 2022

The article analyzes the branding of energy efficiency of entrepreneurship as a marketing move and a way to increase the efficiency of enterprises. The definition of the term energy efficiency by different organizations is given. The marketing components of energy efficiency of world brands are characterized. Consumption of fuel and energy resources is a necessary component of both human life and the country’s economy. However, increasing needs in society lead to depletion of these resources, and at the same time their consumption has a devastating effect on the environment. These circumstances determine the extreme urgency of energy efficiency issues at various levels of government. Thus, the main task of modern enterprises is the rational use of energy resources and increase their energy efficiency at all stages of production. Rational use of energy resources is extremely important and economically and socially feasible, but the least used and clear way to increase the standard of living of the community in terms of environmental protection. The principles of energy efficiency in the field of increasing the profitability of enterprises remain poorly researched and implemented. Many modern wellknown brands prioritize energy efficiency. The high energy intensity of the products of domestic enterprises makes their competitiveness impossible both at the national and global levels. Therefore, energy saving is a very important issue, which is being discussed today not only in Ukraine but also around the world. It is noted that the introduction of energy efficient technologies and increasing the level of energy efficiency of enterprises are of strategic importance. It is proposed to implement a set of measures at the state level. The results of the feasibility study for the construction of a biogas plant in Promin-Privat LLC, Myrhorod district, Poltava region, are presented. The calculations of economic efficiency of the system are carried out and the payback period of the project is determined. It is noted that increasing energy efficiency allows countries to reduce dependence on energy resources, reduce the problems of energy insecurity, high energy bills and environmental damage.
INVESTMENT POTENTIAL OF ENTERPRISES: ESSENCE, FACTORS OF FORMATION AND EVALUATION METHODS
Authors:   Lviv Polytechnic National University, Yemelyanov Olexandr , Petrushka Tetyana ,   Lviv Polytechnic National University, Symak Anastasiya ,   Lviv Polytechnic National University
Published: May 2022

Steady growth of the value of financial results of economic activity of enterprises requires ensuring their long-term economic development. Consequently, such provision requires the formation and realization of the economic development potential of economic entities. The magnitude of this potential is largely connected with the ability of enterprises to effectively invest in their development, ensuring its proper return. In other words, the potential for economic development of enterprises is largely based on their investment potential. Accordingly, the management of investment potential of economic entities is a necessary condition for accelerating their economic growth. However, the implementation of such management should be based on the prior establishment of the nature and factors of formation of existing and strategic investment opportunities of enterprises. Also important for the management of investment potential of enterprises is the selection of the most effective methods of its evaluation. Therefore, the purpose of this study is to clarify the nature, determine the factors of formation and select the most reasonable methods for assessing the investment potential of enterprises. It has been shown that this potential can be identified with the ability of the entity to act as an object of investment, providing the appropriate amount of economic efficiency of investments that shall be invested in it, at an acceptable level of risk of such investment. The grouping of factors of formation of investment potential of enterprises has been carried out, in particular, external and internal, and also primary and secondary factors have been allocated. Three main groups of methods for assessing the investment potential of economic entities have been considered, namely – those based on: assessing the financial condition of enterprises, the use of correlation and regression analysis and optimization calculations. It has been shown that the most reasonable approach to assessing the investment potential of enterprises is to determine the optimal amount of investment to ensure their economic development. The results of the study can be used by owners and managers of enterprises in developing investment programs for their activities.
ABILITY OF THE MANAGER TO ORGANIZE MANAGERIAL WORK
Authors:   V.N. Karazin Kharkiv National University, Krykun Olga
Published: May 2022

Specific features of a manager who is able to organize management work in modern conditions have been clarified in this article. The results of the company’s profitability depend on the efficient managerial work of managers, so the article reveals the content of the manager’s managerial work, taking into account all factors that affect the achievement of enterprise objectives. The manager’s work covers various aspects of production activities, information exchange, planning, forecasting, decision-making, control, creation of networking and document circulation, motivation, personnel management, personnel training and development, efficiency of reaction to changes and decision-making. The modern manager is required to be highly professional and competent. The manager must be purposeful, sociable, independent, proactive, and entrepreneurial, think creatively, take risks if it is reasonable, be a leader, create an effective team, self-improvement, to teach. To achieve such success, the manager constantly needs to work on himself in order to demonstrate high professional and personal qualities in the process of performing his functions. The model of a modern leader should be based on the following components: honesty, diligence, good judgement, care, restraint, will, and perseverance, be goal-orientated in making responsible decisions, a sense of duty, etc. Manger head of the enterprise assumes the role of organizer, specialist, administrator, leader and mentor. Previously, a successful manager was one who reacted more quickly to changes in the market situation, now a good manager is a specialist who creates new markets for his company, not only passively responds to changes, but also changes the market. The task of management is to achieve the goal; you must first set it correctly, and then make it a reality. Only an effective manager is able to achieve the set goals, that meet the interests of the company, show dedication to their work, use time wisely, focus staff on the company’s values and express love to their customers, improve the quality of staff, forms a culture of doing business, image.
CHANGES OF THE AIR TRANSPORT MARKET’S CONDITION FACTORS IN THE EUROPEAN UNION UNDER THE INFLUENCE OF THE PANDEMIC COVID-19
Authors:   Khmelnitsky National University, Mudra Yaroslava
Published: May 2022

The article has considered the main conjunctures’ factors of the air transportation market in the European Union. The substantiations of this market are a complex system which is formed by conjunctures’ factors. Factors justify the reasons of affect the market depending on the specific country or association of countries, segmentation of the world market and industry. The trends of annual growth (fall) of the global market of passenger and freight are analyzed of branch factors are revealed. The situation in the air transportation market, as well as a number of conjuncture factors, depend on the turbulence of external factors. In 2020, such factors were the COVID-19 pandemic, which affected the dynamics of the world economy. As a whole, demonstrating the impact of non-systemic environmental factors. If the development of the global financial crisis of 2008–2010 mostly depended on the long-term growth of «bubbles» and was determined by industry affiliation, in 2020 an unsystematic crisis that was unmanageable and constantly required the construction of new algorithms to overcome it. The volume of passenger traffic and the volume of air traffic in general in the European Union were analyzed in order to establish causal links. The main reasons for the decline of the air transportation market were the global pandemic COVID-19, the effects of Brexit, inconsistencies within the SES. It is substantiated that the SES initiative is inert. This is due by the monopoly market of air transport in the European Union and the lack of an effective policy to implement the principles of the SES. The facts of significant advantages of full-fledged introduction of SES in the field of air transportation of the EU countries are given. Thus, the fact of dependence of the EU aviation services market on the global pandemic TsOVID-19, the inconsistency of technical and political issues between the EU-27 and the UK is substantiated. Prospects for the development of the global market and the regional air transportation market by increasing the level of financing, introduction of innovations, expansion of the market of services in developing countries and increasing the level of innovation in the navigation segment of aviation services are substantiated.
INTEGRATED CORPORATE SYSTEMS MANAGEMENT IN THE CONDITIONS OF OFFSHORIZATION OF THE ECONOMY
Authors:   Mukachevo State University, Pugachevska Kateryna , Gomba Andrii ,   Mukachevo State University
Published: May 2022

The development of international financial mobility has led to the creation of a competitive interstate capital market and, as a consequence, the formation of a global market for offshore services. It is obvious, that offshore centers, their role, prospects and consequences in the context of international economic processes are among the most complex and controversial in the world economy. The purpose of the article is to study the features of the functioning of integrated corporate structures in offshore centers. The main criteria of offshore classification are analyzed in the article: by the conditions created for business; by prestige; by international legal status. The results of the ranking of offshore jurisdictions in 2020 conducted by the non-governmental organization Tax Justice Network according to the level of financial secrecy are presented. The impact of offshore on the world economy is assessed according to the Corporate Tax Haven Index. International legal regulation of offshore business is carried out by the Organization for Economic Cooperation and Development (OECD) and the Financial Action Task Force (FATF). The main provisions of the global project of combating tax evasion and offshore withdrawal (BEPS plan – Base Erosion and Profit Shifting) are described. The key requirements for the registration of an offshore company in the form of registration of a ready-made company or registration of a new company are defined. Features of management of integrated corporate systems in the conditions of offshorization of economy are analyzed. Regulatory and legal innovations in terms of ensuring the transparency of cross-border agreements and combating aggressive tax planning have been identified. Prospects for further offshoring of business activities are substantiated. Offshore business is constantly changing and becoming more complex, adapting to new requirements and conditions due to changes in the legal framework and, as a result, the schemes of using offshore zones are becoming increasingly complicated. Alternatives to offshore companies, in particular limited liability companies with subsistence are identified.
THE ROLE OF CUSTOMS PAYMENTS IN THE CUSTOMS POLICY OF UKRAINE
Authors:   Simon Kuznets Kharkiv National University of Economics, Naidenko Oleksii , Tykhomyrova Daria ,   Simon Kuznets Kharkiv National University of Economics
Published: May 2022

The article considers the legislative principles of customs policy and customs payments separately, analyzes the dynamics of customs payments over the past four years and draws a parallel with the economic results. For detailed consideration, an analysis of the effectiveness of customs administration was conducted. From the very beginning of the existence of duties and excises, and then value added tax, the question arose as to whether they should be introduced. Citizens have always complained and tried to smuggle goods or buy them at a lower price than from a domestic producer. At the same time, they did not understand that such a trend could lead to a decrease in the country’s competitiveness in the international market and cause even greater problems that will further affect the economy of the whole country. In fact, customs duties are an integral part of the development of the state and the formation of proper customs policy, as they are a barrier to foreign and domestic markets, maintaining a balance between them. Of course, in order to achieve full stability, it is necessary to constantly monitor the payment of such payments, and first of all to establish well-defined rules for their administration, so that neither citizens nor customs authorities can take advantage of gaps in the legislation. There are gaps in the legislation that create the problem of lack of tools to combat violations of customs regulations. For example, the law does not provide for mandatory sealing of vehicles and a lot of goods moving on the territory of Ukraine are not guaranteed by the importer. As a result, the load can simply be replaced or “drowned”. Similarly, control over the movement of parcels from the border to sorting points (so-called postal smuggling) is not provided for at the regulatory level. Thus, on the way of passing of shipments any machinations with cargo are possible. Thus, in order to properly perform customs clearance, it is necessary to improve customs legislation. This can be done by improving the legal framework that is, updating the rules for regulating foreign economic relations. First of all, this should happen with the customs and tax codes, and later with other related documents.
SOCIAL AND ORGANIZATIONAL CONDITIONS OF SETTLEMENT OF LABOR RELATIONS AT THE ENTERPRISE
Authors:   V.N. Karazin Kharkiv National University School of Public Administration, Luhovenko Nataliia
Published: May 2022

The relevance of subject is caused by the transformations happening recently in the Ukrainian society. Labor market globalization, visa-free crossing of borders, and a negative political situation in the east of the country – have created a number of problems which in general aggravate economic and social environment in the market of labor relations. In the article was make the fair assumption that legal regulation of labor relations remains the sphere of problems, and, unfortunately, is in a condition of fluid transition from the Soviet to market system. Current trends of development of society lead to change of views of the social and labor relations between the employer and the worker. However, these changes not completely correspond to the market principle of settlement of social guarantees and the interests of production that caused many social problems. In the article used scientific approaches to determination of the concepts “work”, “work process”, “labor relations”, “employment contract”, “electronic service record” in terms of accounting and legal registration of the worker of the company. In the conditions of the Russian aggression in the east of Ukraine, downturn production from SARS-CoV-2 pandemic, the restrictions of opportunities of dismissal provided by the legislation led to such negative phenomenon in labor market as the latent unemployment, administrative holidays and other. There is a term “hired employee” as social and economic value. It is supposed that the hired employee is the natural person who is in labor relations with the employer and the social relations with collective. This person who bears responsibility and for the work, and for consequences which can cause its actions of the company after his dismissal. It is established also that dismissal of the worker at personal desire without due working off results in a high probability of similar precedents. It is noted if the specified relations arise from the concluded employment contract where points, important for both parties, are registered. In article it is supposed that the issue of legalization of employment is the indicator of development of civil society and public management. Refining of the concept “shadow employment” is a reason for the solution of key problems which caused this phenomenon.
ORGANIZATION OF TAX ACCOUNTING AND FORMATION OF TAX POLICY AT THE ENTERPRISE
Authors:   National Technical University “Kharkiv Polytechnic Institute”, Melen Olena , Skumenko Hanna ,   National Technical University “Kharkiv Polytechnic Institute”
Published: May 2022

The article considers the organization of tax accounting and the importance of forming optimal tax policy of any business entity. Optimal tax policy should significantly contribute to the improvement of management methods, increase the profitability of the enterprise, and strengthen the stable financial condition and stable operation of the enterprise and the fulfillment of obligations to the budget. In any business, when planning profits, the tax system is an integral part of this process, because the amount of taxes depends on the amount of net profit that the company will have. Therefore, an important step for the company to develop its own tax policy is to choose a tax system that will be most acceptable for its form of ownership, organizational form and which will best meet the financial objectives of the enterprise. Choosing a tax system is also a significant step. Not only it depends on what taxes and in what amounts the company will be paying, but also the procedure for determining the tax base, accounting and reporting. The main tool of the tax policy of the enterprise is tax accounting. The essence of tax accounting is the economic and financial relation between state tax authorities and legal entities and individuals, which arise in the calculation and payment of taxes and fees. It is conducted in order to form complete and accurate information about business transactions conducted by taxpayers during the reporting period for tax purposes, as well as providing information to internal and external users to control the accuracy of accrual, completeness and timeliness of tax payments. The organization of the process of tax accounting at enterprises provides for the determination on the basis of tax legislation of the range of basic taxes to be paid to the budgets of different levels and extrabudgetary funds; determination of sources of payment; accounting for the accrual and payment of taxes; determination of the tax base; tax rates; terms of payment; determination of requisites of the organizations to the address to which transfers are made; determination of benefits or special conditions for tax calculation.
PECULIARITIES OF USING DATA SCIENCE IN THE FIELD OF BUSINESS
Authors:   Kyiv National University of Technologies and Design, Ponomarenko Ihor , Mykhailov Ivan ,   Kyiv National University of Technologies and Design
Published: May 2022

The article considers the peculiarities of companies development in the conditions of innovations active introduction and users and business reorientation to the digital environment. The peculiarities of collecting, accumulating and processing large arrays of structured, semi-structured and unstructured information due to the use of cloud services are studied. The preconditions for the application of Data Science approaches for business needs and a significant increase in the demand for specialists with relevant skills and abilities in the near future are presented. The main approaches to collecting information in the digital environment are revealed, first of all it is about encouraging users to provide personal data in exchange for certain benefits (interesting and useful thematic content, discounts, free access to paid resources for a certain period of time, etc.). The expediency of using machine learning methods in the process of optimizing the company's activities and developing certain products is proved. Current examples of Data Science algorithms use that increase the efficiency of companies in modern conditions are given. The field of algorithms and approaches, including machine learning and artificial intelligence in the field of Data Science is very wide and includes a large number of methods. The use of data and the use of machine learning methods makes it possible to understand the specific needs of customers within individual groups, using classification approaches. Classification methods allow to build recommendation systems, which on the basis of complex information and appropriate algorithms show users relevant products. The use of sophisticated machine learning algorithms makes it possible to identify suspicious transactions and fraudulent activities in various areas of economic activity. Modern machine learning methods make it possible to implement very complex predictive models, including neural networks with different architectures. Thanks to the anticipation of the company get the opportunity to build effective strategies for the long term with a high probability of achieving the outlined targets.
THEORETICAL BASES OF MANAGEMENT INFORMATION SUPPORT IN THE AGRICULTURAL SECTOR IN CONDITIONS OF SUSTAINABLE DEVELOPMENT
Authors:   National Scientific Centre “Institute of Agrarian Economics”, Bezdushna Yuliia , Voskobiinyk Solomiia ,   Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv
Published: May 2022

The article is formed on the theoretical positions of perspective development of accounting in the direction of information support of management in the conditions of sustainable development, one of the directions of which is based on formation of theoretical bases of accounting of potential and its measurement and capitalization. The challenges and problems of the information management system, which complicate the implementation of the strategy of effective management and capitalization of agricultural enterprises, are summarized. Including: digitalization of production processes in agriculture, which requires synchronization of information support with modern digital devices and technologies for collecting and accumulating primary accounting data; increasing the level of the shadow economy both in the agricultural sector and in general, which requires increased transparency, reliability and validity of accounting and reporting; decentralization of power, which necessitates strengthening the information support of rural communities and local governments on the resources and potential of rural areas; export orientation of the agricultural sector and the need for reliable information levers to strengthen the competitiveness of Ukraine and its positioning in international markets; lack of a reliable consolidated information base of indicators of agricultural development, different methodology of generalization of information in state departments, superficial statistics of households, family farming, non-transparency of statistics of agricultural holdings; selectivity, formality of preparation and reduction of the number of indicators of statistical reporting, which leads to loss of user confidence in this source of information, the use of alternative sources of information with unconfirmed reliability. The article is presented updated theoretical principles of management information support in the context of sustainable development. Problems and challenges of modern development of accounting and information support of management of subjects of agrarian business are generalized. The approach is formed according to which information support of branch management is presented by formal and informal (alternative) component. The functionality of accounting has been expanded as a basis for information support of management from purely managerial to accounting for sustainable development, in particular in the sense of capitalization of national wealth. Consideration of accounting as a component of sustainable development has allowed expanding its subject in terms of capitalization of national wealth, objects – human and natural capital of enterprises, government agencies and local communities.
CAPITAL INVESTMENT IN UKRAINE IN THE CONTEXT OF THE COVID-19 PANDEMIC
Authors:   Ivan Franko National University of Lviv, Savitska Olha
Published: May 2022

In the current conditions of integration and globalization of the world economy, investment processes have the key importance in the formation and development of the domestic economy. The article highlights the impact of the spread of the COVID-19 pandemic on the investment activity of business entities in Ukraine. The consequences of the coronavirus pandemic and the current state of activity and Ukrainian industries development are considered. Industry and construction have been hit hardest by the COVID-19. The decline in capital investment is inherent in all types of economic activity, except financial and insurance activities, public administration and defense, compulsory social insurance and health care, and the provision of social assistance. This is due to the intensification of investment processes and significant government infusions into the development and maintenance of health care and increasing public interest in social insurance, especially health insurance against COVID-19. In the field of industry, the largest losses in 2020 were the supply of electricity, gas, steam and air conditioning; mining and quarrying; metallurgical production, production of finished metal products. The restraining factors that influenced the decrease in investment activity of economic entities have been identified. Most programs for the development and stimulation of investment processes in Ukraine require significant changes and adaptations to the new realities caused by the global pandemic. The article proposes measures to stimulate investment activity of economic entities, in particular in the field of capital investment. The state should pay special attention to capital investment in the national pharmaceutical industry. Emphasis is placed on the need to implement an effective state investment policy that will help finance the implementation of necessary public or private investment projects, restore and improve production, improve the infrastructure of certain sectors of the economy, increase the competitiveness of individual production structures, industries and the world.
FINANCIAL MANAGEMENT OF INDUSTRIAL ENTERPRISES IN A DIGITAL ECONOMY
Authors:   National University “Zaporizhzhya Polytechnic”, Andryushchenko Iryna , Hryhorenko Nataliia ,   National University “Zaporizhzhya Polytechnic”
Published: May 2022

The article considers the development of the digital economy. Prospects it can provide to Ukraine; how will development affect the state of the economy and other sectors of our country; the impact of digitalization on enterprise management. Also, the need for change to improve and move to a new economic stage was considered. The concept of digitalization and its principles are revealed; development scenarios, and how each of them can develop or, conversely, reverse the development of the digital economy in Ukraine. Today, there are two scenarios for the development of the digital economy, such as: forced (target) and evolutionary (inertial). The need for digital infrastructures, what they exist and their concepts. Digital infrastructures are divided into service (soft) and support (hard). Service (soft) include – identification and trust infrastructure; open data; public services; interoperability; commerce and business; transactional processing; life support; geoinformation (binding of digital data to spatial objects); industrial digital infrastructures. Supporting (solid) infrastructure includes: fixed (broadband Internet access infrastructure: backbone, distribution and local networks, traffic exchange points); mobile; radio infrastructure for Internet of Things projects; radio infrastructure; satellite communication infrastructure; computing infrastructure; cybersecurity infrastructure. Regarding enterprise financial management, groups of management methods were considered. Methods of managing the financial resources of the enterprise are divided into two groups. The traditional two points are the increase in loan capital and the increase in equity. The progressive is characterized by three points, namely, an increase in equity, optimization of asset structure and increase in loan capital; what production and economic processes are being transformed. The need to transform long-established businesses to compete with new digital businesses was also identified. The need for research of this topic is revealed. Features of the new period of economic development are considered.
CERTAIN ASPECTS OF FORMATION OF DEMAND FOR MARKET OF TOURIST SERVICE
Authors:   Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv, Lypchuk Vasyl , Vyslobodska Halyna ,   Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies Lviv
Published: May 2022

The article considers some aspects of the formation of demand for tourist services.It is stated that the demand in the tourism market is an important indicator for sellers of travel services and sellers of travel services need relevant and truthful information about the demand for their products. It is established that each consumer has his preferences and preferences when choosing a tourist product. It is determined that the price is essential in the formation of demand for tourist services. It is noted that the law of demand is appropriate for the tourism market. Non-price factors influencing the formation of market demand for a tourist product, including changes in consumer income, geographical location of the tourist object, political and economic stability, tastes and preferences of potential customers, the uniqueness of the tourist product, etc. The potential consumer in the tourism market subconsciously analyzes and summarizes information about available travel services that are available on the market, and makes the best choice. There are several types of tourist seasons, including peak, high, low, "dead". The formation of types of demand for a tourist product is shown. It is noted that the development of the tourist market allows to increase the demand for tourist products and services, and this, in turn, allows tourism service providers to receive more income. The prestige of a certain tourist product increases its value and the desire of buyers to buy it.It is noted that in most cases the elasticity of demand for price and income is high, as tourist services are not everyday goods and necessary for existence. The dynamics of changes in the number of tourists in 2014–2020 is presented. It is indicated that in the period up to 2019 the tourism industry developed rapidly and the volume of provided tourist services increased. Changes in tourist demand in 2020 were mainly due to the coronavirus pandemic. It is noted that the tourism sector is one of the most affected in Ukraine's economy due to the Covid-19 pandemic and quarantine restrictions. There is a significant increase in the number of domestic tourists compared to the pandemic period.
EVALUATION OF MARKETING PROJECTS OF NON-PROFIT ORGANIZATIONS: SOME ASPECTS OF METHODOLOGY
Authors:   Kyiv National Economic University named after Vadym Hetman, Holitsyn Andrii
Published: May 2022

Non-profit organizations and unions are facing a new situation that requires them to be more flexible and competitive in the global economy. This is reflected in the implementation of various projects, including international cooperation, exchange of experience, membership in international associations, etc. Innovative and technological changes of our time create a number of marketing opportunities that are successfully implemented by organizations. Budget priorities and boundaries determine the capabilities of organizations and the content of their tasks. Entrepreneurial and professional organizations and unions are open organizations, so they communicate with other organizations, groups, individuals. This is reflected in the implementation of projects of varying complexity, limited in resources, opportunities, time and other objective and subjective factors. he article presents the methodological approach of IMACON, which describes the essence of the methodology for evaluating marketing projects for a non-profit organization, and which aggregates various data for management decisions that can be used in both the nonprofit sector and marketing activities of commercial companies. The IMACON tool is visually presented in the form of a regular hexagon, which is formed using aggregate estimates of the six main parameters of the quality of the marketing project. In this model, there are two assessments, first, the project proposal as a whole, and secondly, in the context of the parameters of «management activities». The IMACON model uses the principle of quantitative assessment or rating of factors based on qualitative research methods. Such qualitative methods imply the obligation of the expert to evaluate individually each aspect, which is a separate parameter, that means making an expert opinion about it, and evaluate it as a whole in quantitative terms.The implementation of marketing projects evaluated according to this methodology will help to achieve sustainable economic growth by attracting investment and implementing a project approach, attracting both domestic and foreign investment, and proving the investment attractiveness of a project. All this is implemented in the format of clear projects with long-term planning, their institutional capacity, implementation of marketing strategy, taking into account local or global characteristics and opportunities.
ANALYSIS OF FISHERY ENTERPRISES IN THE CONTEXT OF MANAGEMENT OF THEIR EFFICIENCY
Authors:   Dnipro State Agrarian and Economic University, Dobrovolska Elena , Zubko Oksana ,   Dnipro State Agrarian and Economic University
Published: May 2022

The article defines how the development of fishery enterprises in Ukraine began, which enterprises belong to fishery enterprises according to the Law of Ukraine "On Aquaculture", provides a classification of fishery enterprises by form of ownership, area of specialization, and water bodies that they directly apply in their activities. The quantitative and structural analysis of the enterprises of fish farming of Ukraine for the investigated period is carried out. It is determined which form of reporting, approved at the legislative level reflects the results of production of enterprises in the fisheries industry. Given that the reporting form 1-A fish is the main reporting document of enterprises in the fisheries industry, an analysis of the number of enterprises that did not report on this form. The reasons for non-submission of this form by enterprises of the fish industry are outlined. The indicators of the 1-A fish form are determined, which determine the degree of efficiency of fish farming enterprises and on the basis of which the analysis of efficiency management results on these enterprises will be carried out. The factors that influenced the determined state of efficiency of fish farming enterprises are identified and the ways to increase the efficiency of fish farming enterprises are identified. The works devoted to the topic of analysis of the state of enterprises in the fisheries industry are determined. These are the Green Paper "Analysis of the Fish Industry of Ukraine" and the report of the Food and Agriculture Organization of the United Nations entitled "The state of world fisheries and aquaculture – 2020" in the direction of "Measures to improve the sustainability of fisheries and aquaculture. "A comparison of the rates of development of aquaculture enterprises in the world and fish farming enterprises of Ukraine is made. It is noted that the efficiency of fisheries enterprises is the result of efficiency management at these enterprises and therefore the analysis of efficiency of fisheries enterprises should be integrated into the overall management system of these enterprises on the basis of complexity, completeness and rational use of all resources and potential.
BEHAVIORAL FINANCE: CONCEPTUAL FOUNDATIONS AND DEVELOPMENT OF APPROACHES
Authors:   Odesa I.I. Mechnikov National University, Tsaran Oleksandr , Bychkova Nataliia ,   Odesa I.I. Mechnikov National University
Published: May 2022

This article examines the origins of behavioral finance and the influence on it of other fields of science, primarily behavioral economics, psychology, neurobiology, as well as traditional modern finance and behavioral science in general. The article also outlines the main findings and theories underlying behavioral finance, including a detailed explanation of the individual biases and irrational behavior identified. It is about, for example, misinterpreted randomness, bias, overconfidence, and lack of response that underlie this science, as well as the major theories. Behavioral finance has experienced explosive growth over the past half century as it has studied the impact of cognitive-psychological biases on investors' financial decisions. Behavioral finance, which takes into account the intricacies of human behavior, derives and formulates the most common biases or behavioral models, developing models that take into account the real economic entity with all its inherent irrationality.
THE GOALS OF INTEGRATION STRATEGIES IN THE GLOBAL SEA-BORNE TRADE MARKET
Authors:   National University «Odessa Maritime Academy», Primachev Nikolai
Published: May 2022

Caution concentrates on the features of the formation of integration strategies both from the position of system-wide interests and from the position of individual entrepreneurial structures. The global maritime market is formed under general economic laws, but it affects a complex set of external conditions. In any case, the main thing of either integration strategies is the accuracy of the operations for servicing freight and passenger fluxes. They are predetermined by the relevant contracts and schedules or the schedule of vehicles. It is this characteristic that reflects the relative advantages of certain types of transport. The most important principal feature of the work of the transport system is that as a result of its activity. Thanks to transport, entrepreneurial items have a special material change - spatial. Consequently, all types of transport actually implement the production process expressed in the movement of people and cargo in space according to temporary criteria. This complicates the management of the transportation process.Evolutionary processes in the global economy predetermine the transformation of the role and parameters of international transport links. The international community of transport policies and legal regulation in the field of maritime transport becomes fundamental. In this direction, the production infrastructure of individual states should develop. At the same time there are trends in economic results and factors limiting investment activity. The role of the maritime transport industry in the system of sustainable development of international economic relations is increasing. Therefore, strategies are holding entrepreneurial positions in achieving the system security of trade shipping development. Simultaneously from the position of environmental limitations, the expansion of other areas of use of the World Ocean should be taken into account. Modern production relations in the international division of labor are based and expanding the composition of integration principles of interaction. This reduces overcomes with competitive sustainability costs and forms the priority of interaction based on the efficiency of functional activities.
OPTIMIZATION OF ECONOMIC ANALYSIS OF ASSORTMENT PORTFOLIO IN THE CONTEXT OF STRATEGIC GOALS OF A TRADE ENTERPRISE
Authors:   Khmelnytskyi Cooperative Trade and Economic Institute, Sarai Nataliia
Published: May 2022

The article raises a number of issues that are decisive in the formation of the product portfolio of trade enterprises. It is noted that the income of the enterprise directly depends on the balanced assortment portfolio, therefore for the majority of the Ukrainian organizations the question of effective assortment management is the most actual. It is established that trade sells consumer value (bringing goods to consumers) and selling value (exchange of goods for money). It is noted that the main directions in the field of assortment formation are strategies of expansion, stabilization, renewal, improvement, reduction and harmonization. The methods of analysis of the assortment set of the firm for a comprehensive assessment of the competitiveness of the enterprise are studied. It is substantiated that the formation of the assortment structure of inventories of a commercial enterprise is characterized by the following priorities: «passive expectation»; trial and error method; «Motivational competition»; «Pseudo-customer orientation»; «box».It is substantiated that the establishment of pre-fixed digital ratios for the positioning of product groups is impractical, as it introduces some uncertainty in the process of structuring inventories at retail enterprises. The ABC analysis of the product range of the Office Department of Epicenter-K LLC was carried out, which was supplemented by the FMR analysis matrix. It was found that the goods that are characterized by the highest frequency of demand are located closest to the zones of assembly, and those that are less in demand – more remote. It is proved that the achievement of optimality in the assortment policy involves a set of measures united by a common goal, which is to achieve the best combination of quantitative and qualitative performance indicators of the company. It is substantiated that the use of integrated ABC / FMR analysis of the assortment structure of inventories will allow the classification of inventories according to the criteria of «profitability» and «demand level» and contribute to the formation of optimal range of goods, which, in turn, will ensure the rhythmic operation of the trading company.
PRINCIPLES OF FORMING THE PARAMETERS AND RESULTS OF THE DEVELOPMENT OF THE MERCHANT MARINE
Authors:   Odessa National Maritime University, Stakhov Serafim
Published: May 2022

The importance of the maritime transport industry for the national economy is evidenced by the main indicators of the traditional marine powers – the UK. Shipping introduces more than $ 14 billion in GDP with around 240 thousand people being employed in the Motherhod's Complex of the country. At the same time, the ship-owners of the United Kingdom only own 3 percent of the World Trade Fleet.Even when having complicated economic conditions, the individual countries based on the prioritized importance of maritime transport choose and implement active state of maritime policies on the criteria of freight independence and positive impact on the balance of payments. Among the conditions for the sustainable positioning and development of industrial potential, the subsystems of the maritime transport industry should be allocated not only by the nature of competition in the international division of labor, but the strengthening of the principles of international regulation of trade shipping on system safety and environmental activity criteria.Strengthening the role of maritime transport in providing sustainable economic relations in the international trade system determines the requirements for the management of the normalized state of the production potential of the fleet and the port system relative to the dynamism of freight traffic. In this regard, attention should be paid to the management of investment activities on the adequacy criteria by expected innovative changes in the maritime transport system, taking into account a number of contradictory external influences. The most important characteristic of the global maritime market should consider the nature of the compliance of the agility of the fleet parameters of cargo flows. However, due to the multidimensity of the formation of freight traffic, the management of the adequate state of the merchant fleet is complicated. At the same time, innovative technologies in retail ports are being implemented in real maritime states. Therefore, it is important to optimize the process of normalizing the state of the shipping market. But the main thing should be considered to achieve the adequacy of the state of national transport enterprises on the criteria of the balance. However, the problem remains a balance of the formation of the agricultural ability of the fleet according to the structural components of the maritime market.
EVOLUTION OF PRODUCTION AND TRADE-DISTRIBUTION LOGISTICS OF CONSUMER GOODS
Authors:   Private Joint Stock Company Higher Educational Institution «Interregional Academy of Personnel Management», Telepneva Olga , Yankovska Victoria ,   Private Joint Stock Company Higher Educational Institution «Interregional Academy of Personnel Management», Kononov Ivan ,   Private Joint Stock Company Higher Educational Institution «Interregional Academy of Personnel Management»
Published: May 2022

The features of the consumers goods production, trade and distribution logistics evolution are considered. Disadvantages of consumers goods production, trade and distribution logistics in the capitalist economy are shown. The main disadvantage is the speculative determination of the volume and range of goods at all stages of production and distribution. The expediency of the formation of a vertical structure is indicated, in which trade, distribution and manufacturing enterprises involved in the creation and sale of consumer goods operate according to the methodology “just in time”. In this case, the source of the specification for the manufacture and delivery of a batch of goods are trade enterprises that directly sell goods to consumers. Further, the stream of specifications is combined across the retail network and sent to the manufacturer. The manufacturer of the goods distributes the specifications for the manufacture and supply of components between the enterprises that manufacture the component parts of the goods. As a result, the information flow of requests for production and supply moves from top to bottom, and from bottom to top – the flow of material resources that turn into goods and enter the store. This approach allows to reduce the cost of storing material resources in the entire production and trade and distribution logistics chain. But it works only under conditions of uninterrupted functioning of all elements of this chain. The disadvantage of the current state of this industry is the lack of direct influence of the consumer on the products requirements formation. This, on the one hand, leads to incomplete satisfaction of potential buyers with the assortment of the store and the inability to buy the necessary goods. On the other hand, manufactured or delivered on the basis of erroneous trade network requirements goods are accumulated in the production and trade and distribution logistics chain. These disadvantages lead to financial losses and decreased customer loyalty to the retail network. Therefore, the next stage in the development of production and trade and distribution logistics of consumer goods should be the formation of the specification for the manufacture and delivery of a batch of goods directly by consumers.