Annotation. After Ukraine gained independence, there was a question of ensuring financial security and maintain it at a high level. The basis of the financial security of the state as a whole is its security budget. Budget security - a condition to ensure the solvency of the state, taking into account the balance of revenues and expenditures of state and local budgets, and efficient use of budgetary funds. Budget security is an important condition for the formation and functioning of the budget system of Ukraine, is the criterion for the efficiency of its fiscal policy and the organization of the budget process. Budget security management problem finds its place in the scientific works of many scientists. The article deals with the essence of the budget of security as an important priority of the budgetary system as a whole are determined by the criteria of its formation, analyzed the deficit dynamics (surplus) budget and the performance of its financing, disclosed the main threats that affect the fiscal security of the State and indicated ways to increase its level in Ukraine. The research results show that the Ukrainian budget is in deficit for many years. It is concluded that the security budget in Ukraine is not fully observed. Therefore, to improve and maintain it in good condition, proposed a number of measures: Optimization of the public debt structure in terms of the relation between short-term borrowings and long-term; ensuring effective management of contingent and transparent (warranty) debt obligations of the state, that provides for the implementation of such measures: security ensuring strict and clear rules of State guarantees loans; implementation of a proper distribution of risks between sides credit agreement; setting an upper limit state liability upon the occurrence of warranty case; the introduction of the investment direction of government loans. The main task in the field of security budget should be stable development of the country's budget system in the direction of the accumulation of financial resources for economic development and its resistance to the potentially negative impact of external and internal risks and threats.
Keywords: budget security, financial security, criteria security budget, the budget deficit, internal and external threats, tax burden.
Summary: The article analyzes the current state of activity of the stock market and the prospects of its development in the conditions of financial instability of the Ukrainian economy. It is proved that the stock market is a key factor in the mobilization of financial and capital resources, as well as an instrument of innovation policy in the state. The problems that exist in the stock market of Ukraine and prevent its further development: low liquidity and capitalization, large-scale shortage of domestic financial resources for investment, low share of exchange segment of the market, the lack of legislative regulation of pricing, limited liquidity and investment-attractive financial instruments, high fragmentation of exchange and depository structure, the presence of a considerable part of the Russian capital for infrastructure of the domestic stock market.
Key words: stock market, financial instability, liquidity, capitalization, fragmentary, listed companies.
Summary: The basic approaches to essence of concept "competitiveness of the banking product" and the basic provisions of formation of the system of management of competitiveness of banking products.
Key words: banking product, banking product competitiveness, management competitiveness of banking product.
Annotation: This paper describes the point and trends of universal excise taxes in Ukraine and in the world. The benefits and drawbacks of excise taxation are defined. It describe the development of universal excise tax in Ukraine and in the world.
Key words: direct taxes, indirect taxes, excise tax, excise universal, specific excise, VAT.
Summary: This article explores the main approaches to understanding the essence of the method of cluster analysis, the sequence of its procedures, clustering algorithm of a debtor company, described in detail its steps, made cluster grouping based on the coefficient of reliability of troubled debtors. The results of the analysis of the proposed methods for optimizing receivables.
Key words: cluster analysis, cluster, receivables management, receivables.
Summary: The main criteria and elements of financial liberalization are under consideration. The foreign experience of financial sector liberalization is generalized. The study highlights the main lessons of the capital account liberalization.
Key words: financial liberalization, capital account, background, sequence, reform, movement of capital.
Annotation. The article indicates the need for the introduction of new evidence - based enterprise management and implementation of the concept of crisis management firm on the basis of innovative management activities.
The essence of the crisis of financial management as a component of the overall management of the company and as an integrated system, which consists of principles, methods development and implementation of a set of special management decisions. Obtained goal of crisis management tasks, which will help to achieve it and the principles that underpin the implementation of anti-crisis measures. Dedicated principles such as the principle of preventive action, and constant readiness to respond, urgency and adequacy of response, a comprehensive solution that alternative courses of action and management adaptability, prioritizing the use of internal resources, optimization of external rehabilitation and the principle of effectiveness. The most important principle of crisis management strategy is the principle of preventive action and response preparedness, for which there is a need to monitor the internal and external environment for early detection of threats to the crisis. The main tools at the same time performs diagnostics. It presents two major diagnostic systems, namely: express - diagnostics and basic diagnostics. We characterize the objects of monitoring the current financial performance of the enterprise and presented the indicators by which to assess the threat of financial crisis. The selected group of factors required for the fundamental diagnostics, namely: external (exogenous) and internal (endogenous).
The study presents the author's view of the mechanism of crisis management, it defined its essence and components, described the sequence of phases of crisis management in the enterprise.
The importance of today becomes the innovative activity of the enterprise, especially with respect to strategic innovation management. The study noted that in the crisis management system have the greatest impact dynamic innovations, namely: process engineering, food, reorganization. It was concluded that the most important task of the anti-crisis policy of the enterprise becomes a strategic management of innovation, implementation of which depends largely on the quality innovation solutions possible to find solutions that will be able to economically and organizationally to achieve this goal..
Key words: anti-crisis financial management, preventativni action mechanism of crisis management, diagnostics of the financial crisis, the express train - diagnostics, fundamental diagnostics, innovation.
Annotation: The article deals with the various forms which money acquired during their evolution. The article presented basic properties and types of money.
Keywords: money, fiduciary money, commodity money, fiat money, cash, commercial bank money.
Summary. In the article it is grounded the need of internal control implementation in public authorities: prevalence of centralized model of public internal financial control with elements of decentralized; extremely low level of financial discipline in the budgetary sphere and the public sector of economy. Also the need of procedures for compensation for finances loss establishing, because it is one of the most important features of readiness of the country – a candidate for EU membership.
Recent researches and publications are analyzed, it clearly demonstrates wide enough elaboration of this issue but also lack of researches on the essential and content characteristics of the internal control system, differences in terminology definitions.
It is established that control is the source of information about social processes for programs and models adaptation or programs and models of further development selection. Also, it is one of the most important ways to get objective information about the society livelihoods in general, and on specific political, economic and social processes in the country.
It is determined that in the process of public authorities functions realization in conditions of global challenges, restructuring of established rules for its functioning, uncertainty factor increases, it requires consideration of nowadays risk factors and challenges. The essential characteristic of the concept of “control” is its understanding as the system of observation, evaluation and monitoring, audit and performance discipline verification, administration quality, efficiency of budget funds use, effectiveness of administrative decisions and public services quality, realization of programs, plans, strategies, accordance its results with established goals and spent resources, and also national legislation compliance condition.
It is ascertained that for the creation of the effective internal control system in public authorities a number of regulations, which define the basic principles of its implementation, reforming task, strategic directions and main stages of development are developed and approved. In accordance with these documents the essence of internal control consists of such elements: control environment; risk assessment; controlling activities; information and information exchange; monitoring.
Fundamental difference in terms of “internal control” and “internal audit” is specified. It is determined the essence and content characteristics of the internal control system, which includes: subjects (departments of internal control, internal audit and harmonization of internal audit); objects (processes, resources, results of activities); subject; control environment; risk evaluation system; control procedures; accounting system; monitoring; system of authorized access to appropriate information and communication.
The recommendations for effective internal control system in public authorities’ organization are given: it is necessary to create the predictable model of the process, which is controlled, to identify tasks and indicators of its measuring for each process that is controlled and to specify the measures. And, of course, to provide internal control subjects with unrestricted access to the information and documents, to give them appropriate rights and the opportunity to publicize through the media the control activities results, that helps to form personal liability of public officers.
Keywords: public authorities, the internal control system, internal control, internal audit, monitoring, efficiency, administrative decision, administration.
Summary: The basic aspects of the strategic analysis of the agricultural sector of Poltava region. The analysis of strengths and weaknesses identified components of the development strategy aimed at ensuring agricultural competitiveness and prospects for future development.
Key words: strategy, strategic management, agriculture, SWOT - analysis, profitability.
Summary: This paper describes the point and trends of universal excise taxes in Ukraine and in the world. The benefits and drawbacks of excise taxation are defined. It describe the development of universal excise tax in Ukraine and in the world.
Key words: direct taxes, indirect taxes, excise tax, excise universal, specific excise, VAT.
Summary: Theoretical and practical aspects of tax regulation as a part of an integrated approach aimed at fiscal consolidation were substantiated to identify the ways to improve laws and regulations in the fiscal policy of Ukraine.
Key words: fiscal consolidation, public finances, public debt, budget receipts and outlays, taxes, tax regulation, tax burden, discretionary fiscal policy.
Summary. Theoretical substantiation and practical development of tools for structural reproduction of resource potential. Researched and analyzed methods of evaluating the effectiveness of using resource potential at enterprises. Considers performance indicators and parameters for quality evaluation of components of resource potential of the enterprise.
Key words: resource potential, methods for assessing resource potential, resource efficiency indicators of the company.
Abstract: The endless global crisis which is continuing to have enormous effects in many economies, in particular in the EU, open a wide debate regarding the necessity to rethink our economic model based on the paradigm “take-make-dispose”, in order to garantee a stable,efficient ans sustanable growth. The new model individuated is that of “circular economy” based on the paradigm of reuse the existing resources by closing the production loop.
Such model will garantee saving of resources, economic growth, reduction of negative externalities and inderectily geoeconomic and geopolitic stability.
Keywords: Circular economy – linear economy – resources – EU – Russia – new industrial revolution – economic growth – value creation – GDP – closing the loop – efficiency – price volatility – externalities – finance.
Summary: The article is devoted to professional development as an important area of improvement acquired competitive advantage. Continuous professional development is seen as long-term investments in competitiveness personnel.
Presentation of new requirements for management, and increase their number indicates that recently there is a need for professional managers who have a high level of professional and personal qualities.
Keywords: competitiveness, management, professionaldevelopment, competitiveadvantage, competence.
Abstract. The article deals with the problem of e-commerce as a tool of Promotion appliances. Based on the explanation of the nature, value, features and categories of e-commerce, to its theoretical foundations. Done typology of online shoppers and businesses in relation to e-business. Formed importance of e-commerce as part of an information business. Considered the leaders of the domestic market and major trends in e-commerce as a tool of Promotion appliances. The prospects of e-commerce in Ukraine.
Keywords: e-commerce, e-business tool promotion, development trends, appliances.
Abstract: The dynamics of housing construction and the economy of Ukraine and proposed the criterion of efficiency natural similar technologies.
Keywords: GDP, PPP GDP, external debt, exchange rate, criterion, energy, construction, bionics.
Summary. In the article were identified constraining factors development of social tourism and investigated attitude of population to social tourism. Defined prerequisite occurrence social tourism in Ukraine and proved necessity for its development.
Keywords: tourism, tourism industry, social tourism, tourist flow.
Summary. In the article factors of influence to the development of excursion companies is classified. Conceptual diagram of determination of the most influential factors is developed. The basic features of influence by the example of excursion companies of several types is formulated.
Keywords: excursion business, excursion company, influential factors development, diversification.
Abstract. In Article analyzed economy, the role of information technology As factor. Evolution of research concepts of sustainable development. Presented avtorskoe Understanding term "ustoychyvoe Development". The article examines the evolution of the concept of sustainable development. Presents the author's understanding of the term "steel development. Defined the main purpose and principles of sustainable development. Studied composition sustainable development. Considered components of sustainable development, among Akis: economic, environmental and social sphere. The basic characteristics of sustainable development. Analyzed the mechanism of sustainable development and explains its components, namely the legal, organizational, financial, economic, innovative, social, environmental and information. Defined security instruments and the implementation of sustainable development strategies.
Keywords: Development, Economy, Consumer Information technology, Clearing systems, modernization.
