Вітковський Ю. П. Аналіз розвитку європейського ринку консалтингових послуг // Міжнародний науковий журнал "Інтернаука". — 2016. — №12.
Summary: The article considers theoretical and methodical basis of complex evaluation of the financial state of enterprise. Offered main directions of improvement of the financial state of enterprise in terms of market relations.
Keywords: financial state, evaluation of the financial state of enterprise, market conditions, directions of improving financial state.
Summary: The article examines the main aspects connected with the nature of bankruptcy in Ukraine and proposed measures to prevent it.
Keywords: bankruptcy, bankruptcy of enterprises, financial state, financial and economic activity, the probability of bankruptcy.
Abstract. In the article the questions of increase of demand for products of a goat, the study of which actualizes the issues of improvement of existing and creation of new mechanisms of regulation of development of goat breeding in Ukraine. Reasonably applied problems of application of methodological approaches to the regulation of the industry goat are considered. It is in the context of global food systems and local markets. Proposals for the operation of the domestic market for goat products are developed. It was proposed to allocate new industries through diversification of the structure of the agricultural sector.
Keywords: the agricultural sector, goat farming, manufacturing, mechanism, market, biological asset, regulation, industry.
Abstract. In the article the features of the current state of the export-import activities in the fisheries are shown. It is proved that the fish market is dependent on imports. A possible reform of the internal market fish trade has been proven. The directions of improving the competitiveness of fisheries both on the European and global markets of fish and fish products it was elected.
Keywords: fisheries, import, export, fish, competitiveness, factors, production, consumers, market.
Summary. The article is devoted the differences in the preparation of information on impairment of assets in the financial statements according to international and national standards of Ukraine. The inaccuracy of the official Ukrainian translation of key term IAS 36 “impairment of assets” are identified, and the replacement in the Ukrainian standards of the phrase “reduction of utility assets” to “decrease in the future economic benefits of the assets” are proposed. The differences in the list of groups of assets to be tested for decreases in economic benefits are identified for the international and Ukrainian standards. The alternative scheme of registration of facts reduce future economic benefits are proposed for tangible, intangible, biological and financial assets in the accounts by introducing contractive subaccounts.
Key words: impairment of assets, future economic benefits of the assets, impairment loss, recoverable amount, carrying amount.
Summary. The questions of verification of calculations labor remuneration by the public accountants is examined in the article, typical errors and irregularities that may arise in accounting of labor and its remuneration are considered; their impact on the reliability of financial reporting has been determined.
Key words: audit, interior audit, account, labor remuneration, violation, wages.
Abstract. The article highlights the criteria and indicators for assessing the sustainability of development of agrarian sector of economy in the conditions of integration processes. Reasonably applied problems and investigated the factors influencing trends in the development of agriculture. The relationship of the concepts of agribusiness and agriculture are studied.
Keywords: the agricultural sector, indicator, sustainable development, factors, production structure, consumers, market, system.
Summary: This work analyzed the peculiarities of realization the methodology of the conflict-compromise management in the organization. Analyzed the role and place of local compromise as a conflict management mechanism.
Key words: local compromise, socioeconomics, organization management.
Summary: The article investigates the concept of systemically important bank. Indicators which characterize efficiency of the systemically important banks are analyzed. The article examines the influence of systemically important banks for the banking system of Ukraine. The positive innovations for the regulation of systemically important banks are estimated. Basic directions of improving of effective management of the banks are offered.
Key words: systemically important bank, systemic significance, financial soundness, bank system, risk management.
Summary: This article summarizes aspects of budgeting in enterprises. The essence of budgeting, its role and capabilities for effective economic management. Also summarized and analyzed information on practical aspects of implementation of Budgeting in activity. Factors affecting the results of the administrative decision.
Key words: budget, budgeting, the budget process, business management, instruments of financial management, enterprise development.
Summary. The response of the world community to creation of the Trans-Pacific Partnership was investigated.
Key words. Trans-Pacific Partnership, international economy.
Abstract: This article provides a comprehensive analysis of the problem connected with the widespread notion that the participation the CFA examination is something like wasting time in idleness. The primary goal of this research work is to identify if there is a positive correlation between the participation in the exam and job prospects. Keeping this ambitious goal in mind, representative data is gathered and studied for the existence of a positive correlation between people, who pass the CFA examination and job prospects or so called “job satisfaction”.
Regression equations offer analyses that are constructed to help to calculate the regression coefficients. The regression coefficient was compared to the regression equation, which is based on the income level and satisfaction level of people who pass the exam and the alternative regression coefficient of the regression equation of those who have MBA degree. Analysis is done by conducting different hypothesis tests, regression analysis and other statistical procedures.
Key words: CFA, regression, examination, job prospects, job opportunity, income, MBA, statistics.
Summary. In work the analysis of a risk degree of bankruptcy of Gazprombank Open joint stock company is provided by the method based on use of the device of the theory of fuzzy logic. This method allows to consider quantitative and qualitative indexes which can be both normalized, and not normalized; to consider the level of acceptable risk for the organization and its feature; to beforehand distinguish a possibility of approach of risk of bankruptcy. Using annual accounting records of bank input parameters for carrying out this analysis were chosen. On the basis of the carried-out analysis conclusions are drawn on a financial condition of bank and on its risk degree of bankruptcy.
Keywords. Fuzzy logic, indicator, bankruptcy, risk degree.
Summary. The article discusses approaches to the financial-economic security of the enterprise, the peculiarities and the algorithm of financial-economic security management of internal business environment of an enterprise.
Key words: governance, financial-economic security, domestic business environment.
Summary. Some aspects of the formation of the regional tourist business. The problems and directions of socio-economic development of regions in the context of effective travel management business.
Key words: tourism, business, region, development, management, investment, income, and economic development.
Summary. The article is focused on the research of factors creating the image of the territory in the conditions of interregional competition. The factors that affect on the tourist image of Kharkiv region are identified and assessed.
Key words: image, factors creating the image, tourist image, interregional competition, region.
Summary: Analyzed and summarized the main approaches to stress testing of the banking system at the macro and macro levels.
Keywords: bank, bank system, stress testing, risk management.
Summary. In the article the feature for accounting of fixed assets in small companies in terms of the Tax Code and changes in the basic regulations.
Keywords: fixed assets accounting, economic activity, small business.
Summary: The article analyses organisational and methodical bases of financial security company, which is represented as a subsystem of the financial mechanism, which characterizes the influence of money on the content of the various aspects of the enterprise.
Keywords: financial mechanism, finance, cash, financial management.
