Annotation. In this article the features of functioning of credit unions in Russia, the prospects for development. It is determined that the activities of credit unions is based on such main principles: transparency, self-government, equality of membership, freedom of membership and withdrawal from membership.

 Key words: credit, credit union, bank, money, exchange rate, savings, loan, pledge.

Summary: Market needs and the poor work of both social systems - political and economical create conditions for the society’s necessity of concepts like the audit to become more significant and essential. Namely, this is the reason the emphasis of the present work is put on the phenomenon “audit”. Retrospective analysis registers long history of continuous progress, particularly active in the recent years. The concepts evolution proves the basic in each system’s work is not only the achievement of specific results but also their reporting and analysis. The change of attitude towards the achieved results itself registers a strongly outlined trend in the last years, namely described by the fact that despite the results itself, the society considers also important the effect they produce on the status and their possibility to generate trust. This is the grounds for the audit in the last one hundred years turning from practical activity for finding mainly technical errors into ideology and art to review the value of financial success on one hand and on the other, to express properly reasonable confidence in the sustainable and good future. In this very context, the present work is system analysis of audit’s philosophy and its improvement rather, than logically and specifically arranged chronology of facts. The exposition proves one more time that the phenomenon that has history and does not repeat mistakes made in the course of its progress could bravely look in the future.

Key words: audit, evolution, concept, process, genesis.

Summary: The condition of society, the processes in progress and the registered results prove that the deficit of effective control in all socially significant spheres goes deeper. Analyzers and experts uncover that the causes are political, social and economic but that does not show way out of the situation. This is the reason for the elaboration of the present work, where the focus of consideration is put on a different kind of control. The main goal that reveals the contents is the acquaintance with the essential characteristic of managerial control. Because of the fact that namely that managerial control is a controlling type of eclectic nature and it reveals features of various basic control types and forms, the tasks that are solved, are engaged with its conceptual essence, which preconditions and develops its capacity. The process of analysis has specific character because its realization reveals not only findings and results but gives objective notion to the extent to which various managerial control acts could be developed and improved. The progress of the mentioned trend gives answer to the question society asks – could the concept itself be basis for establishing unified organizational, why not state systems for managerial control.

Key words: managerial control, conceptual frame, eclectics.

Summary: The material reviews the essential characteristics of the social phenomenon „control“. The analysis of the reasons for the control origin uncovers two lines of meaning – one, where control is critical social attitude and the other, where control is a basic managerial function. Both inceptions’ tracking creates possibility for the control being accepted as a key factor for society’s development because of its possibilities to impose norms, to introduce results analysis and on this ground, correctives in the behaviour of all socially active subjects to be introduced. The chronology analysis of the development of the idea for control predetermines the establishment of complete and systematic notion about the fact that a phenomenon of a long history possesses high potential for wide application, which can be thought and worked on in the future. Uncovering the characteristics of the social phenomenon “control” proves this is not easily achievable goal and, because of that, the tasks are limited in a way concerning number and volume. The presentation is grounded on the predominant use of analytical methods and proves the society and its development would have achieved far weaker and unsatisfying results in all fields without control.

Key words: control, norm, feedback, result, critical attitude.

Summary: The hard and low-effective work of the social-economic system proves that the problems’ volume is growing and their nature is growing more complicated. Finding alternatives for getting out of that state creates conditions for the society mentioning terms like “control” and ”audit” more and more often. Although their deficit is undisputable fact, if control presents in each managerial process by right at least theoretically, the situation with audit is different. Namely, that hints audit is to be urgently put in the focus of consideration. The substantiated interest grows bigger and bigger after the period of the beginning of the 21^st century, when „the crisis in the trust”, connected to audit provokes the global economic crisis. This is the reason and grounds the material reviews the idea for audit and its fast progress. The analysis of this process is not directed towards conceptual beginning, usually written about, but towards the development and improvement of formal audit acts. The cause is the more and more popular application of various forms of audit and the requests for their results showed by wide circle of interested parties. The grounded interest reflects not only on the widening formal recognition but on the institutionality level improvement, too. The process of institutionalization during audit is the most serious proof that only high expertise and transparency could dispel society’s thoughts for vague future.

Key words: audit, institutionality, process, formal recognition

Abstract.  Investigated and analyzed the system of financing the purchase of housing in Ukraine. An detailed analysis of funding sources. Proved ineffectiveness of State programs and housing finance discrepancy existing mechanism of bank mortgage actual level of solvency of the overwhelming majority of the population that needs to improve housing conditions. A mortgage improving public banks Ukraine on both the primary and secondary markets.

Key words: banking mortgage lending, government programs for affordable housing, life insurance, property insurance, the rate increase in the cost of mortgage credit, solvency of individual indicators.

Abstract. In this article was analyzed theoretic aspects of  the purpose of the operation and features of association of enterprises in modern conditions.

Keywords: enterprise, association of enterprises, profit, market relations, economic activity.

Annotation. The concept of risk management in the company through an integrated approach to the concept of governance, the peculiarities of the implementation of the system in the general scheme of the organization and discussed implementation mechanisms of risk management in the enterprise.

Keywords: risk management, types of risk, strategy risk management, quantitative and qualitative risk assessment, risk management techniques.

Summary: Certain aspects of activity of banks’ with Russian capital in the financial market of Ukraine are investigated. The reaction of banks with Russian capital to introduced sanction measures is examined. The possible consequences of selling of Russian banks, which are under sanctions, are determined.

Key words: banks with Russian capital, sanctions, mother companies, lending, sale of banks.

Annotation: The article presents basic concepts and characteristics of profit.In it were analyzed factors of influence on the hotel business income and existing orientation typeson profits.It also includes measures for improvement ofthe hotel business’managing financial performance indicators. The article presents methods for profits increasing.

Keywords: profit, revenue, hotel business, profitability, hotel services.

Annotation. The article is devoted to research of innovations as a component of intellectual capital and coverage of the current state of innovation activity in Ukraine, introduction of innovations into the sphere of energy saving.

The article considers different approaches to the interpretation of the concept of "innovations". It defines that most scientists treat the term "innovations" as new products, business processes or organizational changes that form wealth or social well-being. Such a semantic interpretation of "innovations" was also submitted to the Law on Innovative Activity.

But innovation should not be considered as an opening, because they can be only part of the entire innovation process, and not just its essence.

Based on the analysis of the current state of innovation in Ukraine, it was found that the National Innovation System was unable to stimulate investment processes, and industry demonstrates an extensive development path without changes in basic technologies. The main source of financing for industrial enterprises is their own resources, and their volumes are constantly decreasing.

When considering the state of innovation in the introduction of nanotechnology in the energy sector, it was found that Ukraine today belongs to the highest league of world science in the field of innovation, in particular, with regard to the introduction of energy saving technologies, but despite the high scientific potential and many years of experience in creating technologically complex products, The country is gradually losing its position in the markets of high-tech goods and services.

The article emphasizes that the experience of world leaders in innovation and high technologies such as Sweden, Switzerland, the United States, the United Kingdom and the Netherlands should be used in Ukraine, which over recent decades has been actively increasing the costs of science, innovation, high technologies, the development of even Does not stop in the period of financial and economic crises. A prerequisite for this is the development of a state strategy that all interested parties of the society will support.

Keywords: innovations, innovative activity, intellectual capital, nanotechnologies, information and intellectual resources, energy saving.

The article is resolved important scientific and practical task by improving the methodological approach formulation and implementation of company innovative development strategy in modern economy.

There was identified essence and content company innovative development strategy. There was defined stages of formulation and implementation company innovative development strategy. There was found a link between innovative development strategy and life cycle of the company. There was elaborated measures for supporting company innovative development.

Keywords: enterprise, innovative development, strategy, life cycle stages providing.

Annotation. The activities of transport enterprises require continuous improvement. The problem of the development of effective data management technology companies is to establish rational methods, implementation of actions, not only by clarifying the specific methods and determining the appropriateness and feasibility of applying them when performing certain operations of the enterprise.

The purpose of this research is to study modern methods and techniques of management of transport through efficient forms of logistics, methods of rational transformation of initial information in managerial influences, and competence of the personnel of the company.

The agenda for today is to explore innovative technology management as a key element of success in the market infrastructure. It will provide consumer transport services with new characteristics.

Under the modern enterprise management technology of transport should formulate a set of formalized knowledge of the performance of process management, which includes the organizational component and human resources. It contains the requirements for the qualification of managerial staff the feasibility of applying the methods of obtaining and converting incoming information about the State of the object management and State of the environment the transport managerial influences to achieve the goals of the enterprise.

Among the species of modern enterprise transportation management technologies emit: a technology logistics, technology management, technology marketing.

The use of modern technology management transport enterprises will promote its effective activities: stability of functioning of transport enterprises to market; ensuring flexibility in the provision of transport services; improving the quality of transport services (transportation, cargo handling works, preparation of vehicles, etc.); increasing the competitiveness of enterprises in the transport sector.

Keywords: management, logistics, personnel, transportation security, technology management, and innovation

Summary. Stages of outsourcing of world bank’s administrative costs were systematized. Preconditions of outsourcing administrative costs regulation implementation in Ukrainian banks was provided. Draft of banking administrative cost’s regulation was developed. There were defined not outsourceable "strategic" and "non-material" articles of banks’ administrative costs. Quarterly report on banks’ administrative costs was developed.

Key words: administrative costs, management of administrative costs of the bank, bank’s strategic costs, administrative cost’s indicators in banks.

Summary. The paper deals with the specific features of the functioning of the information resources of society, reveals the essence of the information resource as a factor of production, defines the role of information in social development.

Keywords: information, economic resource, information resource, informatization, consumption, disposal, information product.

Summary: The article is devoted to the research of the role of financial monitoring in the enterprise financial management system. The analysis of various approaches to determining the place and role of financial monitoring in the activities of economic entities was carried out.

Keywords: finance, enterprise finance, financial monitoring, financial security, risk management.

Annotation. The peculiarities of bid security as a factor of the effectiveness increasing of public e-procurement system functioning are researched. These peculiarities are researched according to subjective and systemic approaches. It is proposed to consider a bid security from the side of state customer for the benefit of the supplier and in this aspect the essence of a bank guarantee of payment in the system of public e-procurement is disclosed.

The approach to the estimation of forecasting value of effectiveness level of the enterprise participation in public procurement and activity connected with procurement agreement execution is developed. This approach takes into account the security of tender proposition and procurement agreement execution. Also this approach can be used to estimation of the effectiveness level of the enterprise participation in public procurement after agreement signing, its execution and expiration of the bank guarantee.

Keywords: diagnostics, enterprise, public e-procurement system, bid security, bank guarantee, effectiveness.

Abstract: The article investigates theoretical aspects of forming and diagnostics of economic security of farms.

Keywords: economic security, diagnostics, production, management decisions, risks, land resources.

Summary: The analysis of approaches to improving quality characteristics of accounting information. Grounded inability to use transparency as qualitative characteristics of accounting information in the context of the development of convergent positions conceptual framework. Identified and substantiated three main proposals for the further development of the qualitative characteristics of accounting information.

Key words: conceptual framework, qualitative approach to accounting, accounting information quality, qualitative characteristics of accounting information.

Summary: In the articles considered basic component business-environments, іn which today international trade and economic relations will be realized that. It is represent сonnection between the tendencies of changes in a marketing environment  and planning of export strategy of country.

Keywords: international economic relations, international trade and economic activities, intellectual property, export strategy, global market, business environment.