Городко М. В. Управління ризиками в логістичній системі молокопереробних підприємств // Міжнародний науковий журнал. — 2015. — №2.
Summary. The achievements of scientists concerning the feasibility of preparing of forecast financial reporting as a source of information for users of different levels are studied. The place of forecast financial reporting in the management of enterprise is grounded. The conceptual model of formation and representation of forecast financial reporting is developed. The problematic and methodical aspects of reporting formation are considered.
Key words: financial reporting, forecasting, forward-looking information, methodical aspects, stages of formation.
Abstract. The development of railway infrastructure in the direction of customer-oriented modern requirements and European standards reform the industry. In this way, management is implementing a new system of communication with passengers in the form of a hotline, which improves the efficiency of the railway companies, reducing corruption and inefficient management.
The priority competitiveness, attractiveness, management effectiveness is to improve existing services additional railway undertakings and the introduction of new, as dictated by the development of society and the requirements of passengers to the service and quality of service.
Previous studies had evaluated the composition of existing services additional railway undertakings type passenger station Ukraine, which revealed major problems for their effective functioning. Conducted market research revealed the potential demand for the new service, such as "Meeting guest (meeting foreign guests)."
The article deals with the formation of the cost of new services. For the new service has been developed technology, timing and calculation by the example of passenger stations Kharkiv and Lviv. The evaluation of the effectiveness of implementation of the new service and calculated the additional revenue that the company can get from the introduction of new services.
Keywords. Additional service, timing, calculation, technology, efficiency, passenger.
Summary: The question of the economic nature of the primary accounting is reviewed and modern system of process documentation is researched in management system of hotel and restaurant business. Primary accounting as an information management system is characterized that provides management of the enterprise operational, complete, objective and reliable information for management decisions. The basics of effective organization of primary accounting and areas of improving the system of primary accounting of hotel and restaurant business are elucidated. The media of primary accounting information is proposed, which enable to operate an integrated accounting system to improve the efficiency of formation analytical information and implementation of management and control functions of management.
Key words: primary accounting, primary document, documentation, workflow, accounting register, accounting policy.
Summary: In the article main economic indicators of trading activity of Ukraine are considered. Based on the trading activity’s analysis of Ukraine with the EU problems for its development within the Association Agreement are outlined. Energy sector of Ukraine is determined as of great importance to develop within the Association Agreement either for trade in energy resources or providing reforms.
Key words: economy, integration, development, the Association Agreement, trade, trading activity, energy sector.
Summary: The psychological resistance of workers of economic specialties through the lens of emotional burnout syndrome has been considered in the article. A set of factors that make impossible to determine the BS and the formation of psychological stability of professionals have been found. Personality traits that do not facilitate to the formation of psychological stability, reactivity, incontinence, neurosality, shyness, emotional lability have been determined. The results show the need for systematic research work with students on the prevention and correction of emotional burnout syndrome.
Keywords: psychological stability, emotional burnout syndrome, nervous tension, resistance, exhaustion, professional deformation.
Summary. In the article the obstacles and measures to improve the system of the human resources management of tourism enterprises are shown. The basic requirements for expanding of the quality of the personnel potential of tourist agencies for the staff are reviewed.
Key words: personnel potential, management of the personnel potential, tourist enterprises.
Summary. In modern conditions the use of ratings is relevant not only in national economy but also abroad. Speaking about the prospects and future of the leading agencies, it should be noted that their work will be relevant in the long term due to the increasing uncertainty of the external environment that causes the increased risk of insolvency of the various stakeholders on debt obligations, delinquency in their performance. In addition, intensifies the need to invest funds in different objects, which leads to the need of investors and depositors in the investment. The use of ratings is important on the world stage, as the processes of globalization, the intensification of economic life has considerably strengthened the world economy of national economies.
Information presented in the paper may be interesting for further deeper exploration of the issues, identify the range of problems to be solved by international ratings of the issuers and their securities, various funds, insurance companies, banking institutions, countries, States, government agencies, corporate organizations, corporate governance. In addition, the proposed in the work information can also serve as a basis for further comparison of the activity of international agencies in terms of the applied assessment tools, scales and services offered.
Key words. Rating agency, debts, innovations, rating appropriation, forecasts.
Summary: We recognize the influence of this situation on the development of agglomerations.
Key words: migration, social agglomeration, human resources.
Abstract. The geopolitical events influece the choices that a Country makes in order to establish its strategic route as well it could influece the route of somebody else.
Russia as one of leading Country in gas and oil supply had to cope during the last year a multilevel crisis, the first political that is the “Ucranian crisis” the second more of economical-‐financial character namely the oil price collapse and at last the military interventantion in Syria and the following diplomatic crisis with Turkey, but all tied in somehow to each other.
Surely all these aspects have constrapted Russia to increase its speed versus a reorietation of energetic supply policy in which new actors will play a key role as recipients in Asia resizing the position of coutries such as EU’s members and former URSS countries. Such reorganization should not be seen as a result of the events above but has its source in document published by the Ministry of Energy of RF in the begining of 2014 named Russian Energy Strategy 2035 that represent a draft of the new energy strategy of the next two decades in which was already evident the change of course torwards new horizons.
By this paper we want to analize the reasons that have conduct towards this new path and clarify the main development aspects that will involve the national as well as new partners economy.
Keywords. Russia – energy strategy – China – economic development – strategy 2035 – South Stream – North Stream – EU’s energy Strategy – shale gas – Turkey Stream – gas war.
Abstract. In EU there are many the debates opened about the current crisis, first of all because what the EU is living during the last 7 can be defined as the longest and the most bundersome economical crisis of the last 100 years.
All the debates are focused on solutions without any critical analysis on the factors that had provocated such event; in such scenario we find first and foremost a clear division in two schools of thought, ascetics and critics of austerity.
By this paper we would analize critically the case of Latvia which is a particular case of post crisis recovering due to the adoption of policies such as fiscal consolidation and internal devaluation that according the mainstream economic lecterature represent a great pattern of recovering by austerity. But studing more deeply such case we could easily say that the effectiveness of the “success story” seems far from obvious.
Key words: Latvia; EU’s crisis; austrity; devaluation; fiscal consolidation; post-‐soviet economy; market economy; euro; wage; productivity; growth.
Abstract. In the article shown the analysis of sunflower production in the enterprise, estimated its place and role for effective business activity. The main directions of economic efficiency improving of sunflower production is proposed.
Keywords: economic efficiency, growing sunflowers, enterprise.
Summary: Approaches to understanding the essence of the concept of "regional marketing" and "regional tourism marketing" were considered, author’s understanding of these categories was grounded. Goals and objectives of regional marketing and strategies to achieve them were defined. The features of the tourism product and the market were studied, the role of marketing in the tourism industry of the region.
Keywords: regional marketing, regional tourism marketing, regional marketing strategy.
Abstract: In the article given the analysis of the state of economic activity of agricultural enterprises for three years and the ways of its improvement, as well as an analysis of its readiness to investment.
Keywords: economic activity, enterprise, investment.
Abstract. In the article the features of the financial management of the enterprise, the nature and analysis of financial results and energy conservation at the heart of the financial management of the enterprise.
Keywords: analysis of financial results, profit, loss, absolute figures , financial results.
Summary: The theoretical issues of credit risk management of commercial bank.
Keywords: credit risk, commercial bank, management.
Annotation: The basic rules and recommendations for data graphical representation to improve the perception of information, identifying patterns, study key findings of research are analyzed, systematized and supplemented. Graphs from official sources are taken and rules were supplemented to its transformation. Main shortcomings that visually distort the perception of given information are shown.
Keywords: graphical method, statistical graphs, statistical chart, сhart making rules, data-ink ratio, chart junk, dot chart, pie chart, column chart.
Summary: In the article the concept of financial stability of the bank, the factors of influence on the financial stability of the bank. Consider measures improving financial stability of banks in a crisis.
Key words: financial stability, crisis capitalization.
Summary: in the article reviewes the economic substance of depreciation of fixed assets.
Key words: fixed assets,cost, аccounting, depreciation, the company.
Summary: The conceptual apparatus of the term "trade secret" and its protection mechanisms at both the enterprise and the law in general.
Keywords: trade secrets, protection of trade secrets, competitors, confidential information nondisclosure document.