Summary: The theoretical aspects of psychology of risk in business.

Key words: risk, psychology, business activities.

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.

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

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.

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

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. 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. In the article the highlights and summarizes information about the theoretical and practical side of keeping wages in enterprise management. Characterized basic tasks and problems of practical application of calculation of wages in the process of modern enterprises. Deals with systems for decision support in accounting and analysis on pay.

Key words: pay, wage accounting organization, improving business management, business analysis.

Summary: The article defines the essence of the investment activities of insurance companies. The peculiarities of the investment activity of insurance companies. Substantiates the basic problems of investment activity of insurance companies and offered possible solutions. The contribution of the insurance sector in the formation of investment resources. Directions of perfection of state regulation of investment activity of insurance companies in Ukraine.

Key words: investment, investment activities, insurance companies, financial intermediaries, insurance investment activity, own and borrowed funds.

Summary: The article discusses the concept of financial stability of the company, an objective assessment of the financial viability as the basis of its viability is an important source of information for study and adoption of best management decisions about the entity. Financial stability - is its independence financially and matching assets and liabilities of the company objective of financial-economic activity.

Absolute and relative indicators of financial stability are widely used in accounting and analytical work. It is this stage of the analysis is of particular importance for the management of financial stability of the company. Based on the literature studied an analysis of absolute and relative indicators of financial stability.

Keywords: financial stability, absolute and relative figures, analysis.

Summary: The article highlights the role and importance of non-cash payments and inter-farm areas of improvement.

Key words: non-cash payments, payment systems, payment documents, money, bank accounts.

Summary: In the article the features of organization of process of organization of account of commodities are investigational on the enterprises of Ukraine. 

Key words: commodities, enterprise, retail, wholesale.

Summary: In article explores and summarizes the theoretical background in finance and economic security. The analysis of existing points of view regarding the interpretation of what constitutes «financial and economic security», the essence of «system of financial and economic security».

Key words: enterprise, financial and economic security, the system of financial and economic security, elements of the financial and economic security.

Summary: In the article the problems of unification and auditing payments of wages and offer solutions to these problems.

Key words: minimum wage, living wage, labour costs, wages.

Summary. Methodical provisions diagnostic level of solvency of the enterprise. Identified negative factors influence the level of solvency of the enterprise.

Keywords: diagnostics, solvency, liquidity crisis.

Summary: The current status and identified weaknesses, the advantages and prospects of development of innovative activity of the enterprises of light industry in Ukraine.

Keywords: innovation, innovation, light industry enterprise.

Summary. The theoretical and practical aspects of the management of the financial results of the company. The factors of influence on the financial results of the company.

Keywords: financial results, management, earnings, profitability.