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.

Scientific debate: the issue of economy and finance: Abstracts of VIІI International scientific-practical conference (Kyiv-Budapest-Vienna, December 28, 2016)

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.

Actual problems of modern science: Abstracts of XV International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, December 28, 2016)

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: 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.

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. 

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.