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.
Summary: Necessity of strategic development of recreation areas around cities was examined. The role of territorial community for recreation development was determined. Different types of tourism for strategic development of such recreation areas were suggested.
Key words: strategic development of recreation areas, territorial community, recreation, socioeconomic importance of suburban zone.
Abstract. In the article the features of the modern stage of forming of the general system of administration of VAT are investigational and directions of further harmonization of this tax are analysed in the countries-members of EU. The estimation of the modern state is done and certain directions of further evolution of general tax politics of EU in the field of it. It is well-proven that VAT is a basic budget revenues tax. Possibilities of reformation and harmonization of VAT of participating countries of EU are certain in accordance with the Sixth, Eighth, Tenth and Thirteenth directives of TU from the questions of administration of VAT.
Keywords: harmonization, EU, VAT, joint administration system of value added tax, economic integration, the tax rate.
Abstract: Researched and systematized major threats of financial and economic security of enterprises and concluded that the management of financial and economic security must be based on a systematic approach.
Keywords: financial and economic security, elements of financial and economic security, system management of financial and economic security.
Summary. In the article the features of raiding in modern domestic economy from a position of economic security. Explains its contents and the negative impact on the economic security of entrepreneurial activity.
Keywords: raiding, economic security, threat to economic security of entrepreneurship, illegal takeover of entities, protection of entities.
Annotation. Modern brand components reviewed in the article. The main factors of creating brand are formulated. Factors that affect the success of the brand on the commodities market are listed.
Key words: brand, marketing services, consumers.
Summary. The basic problems of evolution of marketing of educational services of enterprises of Ukraine are offered in the conditions of economic instability. Thus especially actual for domestic enterprises is diagnosticating of educational projects, programs, educational disciplines, account of enhanceable risk. The system of equalizations of mathematical model is worked out, with the help of that it is possible to conduct optimization of marketing strategies and tactician of complex of educational services in the system "enterprise – educational establishment", and also to give recommendations in relation to limit nature and management possible risks.
Key words: enterprises, educational resources, marketing, optimization, project analysis, project foods, diagnosticating, risks, probabilistic approach.
