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Economics and Enterrprise Management

THE PROBLEMS OF ECONOMY №3-2009

Pilipenko A. A.
Designing of the System of Strategic Accounting of Industrial Enterprise (p. 36 - 46)

The problems of formation of accounting and analytical support of the system of strategic management of enterprises and their associations have been considered. The directions of the use of tools of basic theories and conceptions of management in the profile of elements of the method of accounting have been defined and directions of solution of existing discrepancies between possibilities of accounting as to the formation of information support for the system of management and requirements of this system have been suggested.

Article is written in Ukrainan

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THE PROBLEMS OF ECONOMY №1-2010

Tischenko A. N., Yenina-Berezovskaya A. A.
The Analysis of Financial Stability of Сoke Enterprises (p. 30 - 35)

We consider the seven approaches to the definition of financial stability of companies that applied for financial analysis of enterprises coking area.

Article is written in Ukrainan

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THE PROBLEMS OF ECONOMY №2-2010

Pilipenko A. A.
Balanced Scorecard in the System of Strategic Management of Development of Integrated Structures of Business (p. 47 - 55)

The thesis is dedicated to theoretical motivation and methodical ensuring development of business integrated structure management system shaping, oriented on balanced scorecard using. Referent model of balanced scorecard introducing is designed. Toolbox of balanced scorecard introducing is advanced. The particularities of measurement strategic systems using are considered. The structuring of efficiency factors is organized.

Article is written in Ukrainan

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Naumik-Gladka K. G., Zhilyaeva I. Y.
More Precise Definition of the Content of the Concept «Recruiting» as Instrument of Harmonization of Communicative Processes in organization (p. 56 - 60)

The article specifies the content of the concept «recruiting» and realizes the structural analysis of the content of the category «recruiting».

Article is written in Ukrainan

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Yaldin I. V.
Prerequisites of Origin and Essence of the Concept «Integrated structure of Business» (p. 61 - 72)

In the article the analysis of preconditions of occurrence of the integrated structures of business is carried out. The essence of concept «the integrated structure of business» is analyzed and specified and the basic distinctive characteristics of such structures are identified.

Article is written in Ukrainan

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Reshetniak O. I.
Franchising of Educational Services in the Course of Internationalization of Educational Process: Problems and Perspectives (p. 73 - 74)

Internationalization of higher education is the important factor of upgrading preparation of specialists in area of management a modern economy. Franchising in education is joint activity of educational establishments on providing of educational services. Educational franchising acquires the special actuality presently due to introduction of methods of the controlled from distance teaching.

Article is written in Russian

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THE PROBLEMS OF ECONOMY №3-2010

Reshetniak O. I.
Innovations in Marketing: Imagographic Market Segmentation of Tourist Services (p. 63 - 65)

The analysis of existent experience of segmenting of tourist services and possibility of application of the innovative marketing going is carried out near segmenting with the use of imagografic of variable and technology of mythology design in the process of selection of groups of users.

Article is written in Russian

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THE PROBLEMS OF ECONOMY №4-2010

Pilipenko A. A., Pilipenko S. N.
Conception of Accounting and Analytical Support of the System of Cost Management of Enterprises and their Associations (p. 65 - 74)

The concept of accounting and analytical support for cost management is justified. The essence, contents and particularities of process of cost management is revealed. It is connected with stages of enterprise strategy development. The structural diagram and model basis of costs management account support domain is proposed. The precautionary signs are introduced in the accounting process.

Article is written in Ukrainan

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Azarenkov G. F., Zima A. G., Pisarchuk O. V.
Potential of Controlling in the System of Management of Enterprise Innovation Development (p. 74 - 78)

Controlling possibilities are considered in a control system of innovative development of the enterprise. Problems and features are emphasized looking through the results of innovative development. Specificity of various kinds of actives of the enterprise is considered.

Article is written in Ukrainan

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Popova N. V.
Strategy of Customer-Centred Orientation of Transport Holding (p. 78 - 82)

The questions of forming of customer focus of the transport-logistic holding are considered on the basis of development of strategic directions of marketing activity and system of service of customers.

Article is written in Russian

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Matiushenko O. I.
Enterprise Life Cycle: Essence, Models, Estimation (p. 82 - 91)

Essence of definition «life cycle of enterprise» is defined in the article, the comparative analysis of models of enterprises’ life cycle is done, the base approaches to primary causes of enterprise’ development are defined, the methods of determination of the stages of life cycle of enterprise are considered.

Article is written in Ukrainan

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Kirichenko D. О.
Tools of Improvement of Manufacture at the Mechanical Engineering Enterprises (p. 92 - 97)

The article analyzes the existing tools to improve manufacturing business processes. The possibility of their use in the company of their relationship in order to achieve synergy is considered. The system of tools to improve manufacturing business processes across the enterprise is proposed.

Article is written in Ukrainan

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THE PROBLEMS OF ECONOMY №1-2011

Gavkalova N. L., Shumska A. N.
Energy Supply and Energy Efficiency: Problems and the Ways of Solution (p. 47 - 49)

Trends of production and consumption of energy in enterprises of Kharkov’s region were identified. Ways of improving the energy efficiency in domestic enterprises were proposed.

Article is written in Ukrainan

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Tsibulska L. О.
Conceptual Approaches to Development System Creation in Innovatively Active Building Organization (p. 49 - 51)

The working is consists of the devoted of conceptual approaches of the system creation development in the innovatively active building organization . The basic business processes and stages of realization of the developer projects, their integrity, interdependence, structural properties, hierarchy which form system development are shined.

Article is written in Ukrainan

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Kireenko A. P.
Development of the taxation of individual businessmen – experience of Russia and Ukraine (p. 52 - 56)

Features of individual enterprisers activity in the Russian Federation, influencing on their tax evasion are considered. Changes of individual enterprisers taxation in Russian Federation are offered taking into account Ukraine experience.

Article is written in Russian

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Ivanova V. I.
Improvement of Day-to-Day Production Planning in Conditions of Single Piece and Small Scale Production (p. 57 - 59)

The paper analyzes existing methods of operational production planning and allocation of their features in terms of individual and small scale production. The existing model, optimizing the operational and scheduling. Analyzed the existing approaches to improving existing enterprise systems operational and production planning.

Article is written in Ukrainan

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Ivanova R. K., Ivanova O. Y.
Forming of partner relations between employer and employees as an instrument of sale enterprise’s competitiveness increase (p. 60 - 64)

In the article the influence of personnel management on efficiency of sale organizations activity is investigated. Eight directions of partner relations creation between an employer and employees are selected with the goal of sale enterprise‘s competitiveness increase.

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Zima A. G., Podgainaya V. A.
Preparation of Hotel Rooms for Euro-2012 in Ukraine (p. 65 - 66)

In article the problem of preparation of hotel rooms in Ukraine to Euro-2012 is considered, existing problems and directions of their decision are defined.

Article is written in Ukrainan

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Danko N. I.
Quality Management of the Hotel Enterprises in Ukraine (p. 67 - 72)

The paper proposed the establishment of quality management systems of hotel companies, based on the principles of total quality management (TQM). Author has adapted the principles of quality management in hospitality industry activity and develop specific recommendations for the implementation of quality management systems in enterprises of hotel industry in Ukraine.

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Reshetniak O. I., Kirichenko D. О.
The Methodical Approach to Reengineering of System of an Operational Administration by the Basic Manufacture at the Machine Building Enterprises (p. 72 - 78)

The article suggested methodological approach to the reengineering of the operational management of primary production of machine building enterprises. Proposed sequence is considered an example of operational management reengineering primary production in the enterprise. Based on the analysis of the proposed areas to improve production efficiency of business processes in general.

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THE PROBLEMS OF ECONOMY №2-2011

Rayevnyeva O. V., Grinevich L. V., Milevskiy S. V.
Modern Lines in Formation of the Innovative Focused Structure of a Higher Educational Institution (p. 55 - 57)

In article the basic directions of development of innovative structure of a higher educational institution are considered. Modern lines in formation of adaptive organizational structure of university are defined.

Article is written in Ukrainan

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Tankov K. M., Backhurets O. V.
Strategic Approaches to Formation of Interrelations in Delivery Chains (p. 58 - 63)

Theoretical positions of construction of strategies of mutual relations are considered in the conditions of forming of chains of deliveries. The models of connections are presented between criteria which determine the choice of strategy relationship in the chains of deliveries.

Article is written in Ukrainan

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Gontareva I. V.
Assessment of Stability Cycle and Processes within Effective Development Enterprises (p. 63 - 66)

Identified and justified by the financial, industrial and institutional components of stability cycles and processes of enterprise development. Proposed methodological approach to estimating stability of effective development of machine building enterprises.

Article is written in Ukrainan

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THE PROBLEMS OF ECONOMY №3-2011

Freeman І. M., Kovalchuk K. F.
The Management of Investments in the Development of Human Capital as a Factor of the Increase of Competitiveness of an Industrial Enterprise (p. 71 - 74)

In this work intercommunication of investments management in the development of human capital of an industrial enterprise is shown. The methods of investments management in the human capital of an enterprise are analysed and for validity of their investment the index of profitability of investments is offered.

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Iastremska O. M.
Motivation of Labor in the Strategic Reorganization (p. 75 - 79)

In the article considered peculiarities of motivation personal at enterprises in conditions of accompany strategic organization transformations on the basis strategic centers, proposed system of indexes financial stimulation.

Article is written in Ukrainan

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Amosov O. Y.
Assessment of the Potential Competitiveness as a Key Aspect of Enterprise Development (p. 79 - 83)

There are the considered methods of estimation of potential of competitiveness of enterprises in the article. The types of approaches are systematized in relation to the estimation of potential of competitiveness of enterprises. The chart of estimation of potential of competitiveness of enterprises is offered.

Article is written in Ukrainan

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Pilipenko A. A., Litvinenko A. A.
Reengineering and Restructuring in the Mechanism of Management of Development of Material and Technical Basis of an Industrial Enterprise (p. 83 - 89)

The paper considers theoretical and methodological principles of organization of management of reproduction of enterprise’s logistics by creating appropriate administrative mechanism, guided by principles of restructuring and reengineering.

Article is written in Ukrainan

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Sergienko O. A., Tatar M. S.
Tools of Research of an Assessment and Analysis of Level of a Competitive position of the Enterprises (p. 90 - 94)

The article offers a set of tools of a complex study of competitiveness of metallurgical enterprises on the basis of a rating type of assessment with the use of modern tools of economic and mathematical modelling, in particular, methodology of taxonomic assessment and dynamic phase analysis.

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Grynko T. V.
Fundamentals of Adaptive Innovation Development Enterprise (p. 94 - 97)

The problem problems innovation in the enterprise, classification of adaptive management innovation. Formed approaches to adaptive innovation.

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THE PROBLEMS OF ECONOMY №4-2011

Tischenko A. N., Norik L. A., Kotlyarova V. G.
Use of the technology of inverse computations in distribution of material and technical resources between production workshops (p. 68 - 76)

The article offers an approach to the use of the technology of inverse computations making management decisions on distribution of material and technical resources for conducting repair works between the workshops of the basic production facilities at byproduct coke enterprises.

Article is written in Ukrainan

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Amosov O. Y.
Financial security of enterprises under the current economic conditions: theoretical aspect (p. 76 - 80)

The paper summarizes theoretical of definition of financial security characteristics of companies under the current economic conditions. Definition of financial security as an economic category and economic process is given. The goals of the system of assessment and analysis of financial security are defined.

Article is written in Ukrainan

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Kendyukhov A. V.
Theoretical justification of staffing of the organizational and economic mechanism of management with intellectual capital of the enterprise (p. 80 - 84)

Theoretical justification of staffing of the organizational and economic mechanism of management with intellectual capital of the enterprise is carried out.

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Markova N. S.
Increase of educational potential of the personnel on the basis of formation of intellectual capital of the enterprise (p. 85 - 87)

Methodology of assessment of the level of intellectual capital on the basis of calculation of integral indicator with the help of factor analysis is justified. It is proved that application of the offered integral coefficient of assessment of the level of intellectual capital of enterprise makes it possible not only to determine absolute value but also to perform a quality analysis of components of formation of intellectual capital.

Article is written in Ukrainan

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Yalovega N. I.
Strategic marketing audit in business management (p. 87 - 90)

The author of the article presents own definition of the term «strategic marketing audit», identifies its goals and aims and considers stages of the process of strategic marketing audit.

Article is written in Ukrainan

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Kuznetsova S. A., Kuznetsov A. А.
Formation of corporate culture depending on specifics of the enterprise (p. 91 - 94)

Directions of specification of corporate culture based on companies specific features are formulated. The structure and composition of specific features that define the specifics of corporate culture of enterprise are offered. Characteristics of industry specifics that influence management of its corporate culture are identified. Features of corporate culture formation on the basis of business size, industry specifics and within the chosen organizational structure of enterprises are outlined.

Article is written in Ukrainan

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Tyutlikova V. V.
Formation of ethical organizational behavior under modern conditions (p. 95 - 100)

The article considers the content of ethical rules of behavior, a necessity to consider the structure of a social responsibility of an organization before the society and to analyze influence of different groups on operation of an organization.

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Kovalyova V. I.
Behavioural aspects of modern management (p. 101 - 106)

This article considers new trends of the behavioural aspect development within the human resource management. Internal factors which affect the staff behaviour and different types of staff behaviour which can be diagnosed are also examined.

Article is written in Ukrainan

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Kouda V. O., Volikov V. V.
Analysis of results of the use of intellectual potential of engineering enterprises (p. 106 - 113)

Results of assessment of the level of use of intellectual potential of enterprises, human, structural and consumer capitals as components of assessment for a specific engineering enterprise, a group of enterprises have been analyzed and reserves of their under-use on the basis of tendencies of factors-indicators change and their interference for the period of five years are identified. Mentioned drawbacks are the basis for substantiation of a set of actions on improvement of the state of matters in this direction for a single enterprise and for a group of enterprises.

Article is written in Ukrainan

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Milash I. V., Garkusha N. N.
Management of expenditures of retail trade companies by responsibility centers (p. 113 - 117)

The article studies and summarizes theoretical concepts of the «responsibility centre». Expenditure management system is recommended for retailers by responsibility centers.

Article is written in Ukrainan

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Trided A. N.
Budgeting as a method of management of nonoperational income and expenditures of the enterprises (p. 117 - 120)

The article offers a technique of management of income and expenditures that are not connected with the main activity of the enterprises on the basis of budgeting. Expediency of applying functional and cost analysis for assessment of the impact of conjuncture factors on the change of financial state of the enterprise under the influence of nonoperational income and expenditures is justified.

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THE PROBLEMS OF ECONOMY №1-2012

Chechetov M. V., Denysiuk O. V.
Justification of strategy of development of administrative competences of the enterprise (p. 41 - 46)

Tthe article is concentrated on one of the most pressing issues of strategic management relating to the complexity of the formation and development of managerial competences of the enterprise. The study of the evolution of approaches and concepts of strategic management has defined the concept of knowledge management and priorities of key competencies to create competitive advantages and achieve longterm effectiveness of the enterprise. This made it possible to justify the formation the complex of strategies of management competencies of industrial enterprises in Ukraine, identify areas and means of their development.

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Pilipenko A. A., Litvinenko A. A.
Typologization of control systems by development of material base of the industrial enterprises on the basis of integrated estimation of possibilities of its restoration (p. 46 - 54)

The author’s estimation of efficiency of use of available potential of material base of the enterprises (MBE) mechanical engineering has revealed the considerable reserves of its development connected with unsatisfactory condition of use of funds, by low level of disclosing of resource potential, etc. For the purpose of definition of ways of realization of such reserves has been spent cluster the analysis of activity of 90 machine-building enterprises. Such analysis has allowed to define various scenarios of development of the enterprises at the expense of a combination of such signs cluster as: cost measurement of the size MBE, efficiency of disclosing of potential MBE and variability of indicators of activity of the enterprise. For introduction of last sign of coefficients variation factor on the basic indicators that characterize MBE (value of a variation of indicators indirectly testifies about from carrying the enterprises to realization of transformations during development).

Article is written in Ukrainan

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Laptiev V. I.
Research of a joint-stock company’s management system construction (p. 55 - 59)

In this article the research of a joint-stock company’s management system construction issue is carried out. Its structure is considered, certainly place and role of a supervisory board in control management system and also necessity of creation of corporate secretary is defined.

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Anіsіmova O. N.
Managing the development of intellectual potential in the adaptation of industrial enterprises in the global market (p. 59 - 64)

The article deals with the components of intellectual capacity, especially management, problems of development and use of intellectual potential of the industrial enterprise. The scheme of organizational and economic mechanism of adaptation of industrial enterprises. Focuses on the key aspects of intellectual potential of industrial enterprises.

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Luhova V. M., Yermolenko O. A.
Directions develop leadership competence of Ukrainian enterprises (p. 64 - 67)

In this article the essence of the concept «leadership competence of manager», to its components and directions development through the introduction in national practice management foreign scientific heritage of leadership.

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Kuzhelev M. A.
Assessment of a financial condition in a context of realization of dividend policy of corporation (p. 68 - 72)

The article reviews the features of existing approaches and methods of forming the corporation's dividend policy and assess its financial condition, offered an effective model of corporate dividend policy in a dynamic environment which will enhance its viability in a longterm period.

Article is written in Russian

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Metelenko n. G.
Management equity of industrial enterprises problems in Ukraine (p. 73 - 77)

The equity management problems in Ukraine are analyses in the article. A role and influencing of privatization processes in becoming of the domestic corporate governance is shown.

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Novikova T. V.
Business processes in organizational planning of the enterprise (p. 77 - 81)

The problem of formation of the organizational plan as business process in operation of business is considered. The «mixed» approach to construction of organizational structure of the enterprise is proved.

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Tsymbaliuk S. O.
Organizational ensuring motivation of the administrative personnel of the industrial enterprises (p. 82 - 85)

In article the system-functional approach to creation of organizational structure of human resource management is offered. It’s making motivation the managerial staff: heads, specialists and technical employees.

Article is written in Ukrainan

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Polyakova Y. O.
Formation of the advertising budget of the enterprise in the course of marketing communications (p. 86 - 91)

The science research is approached to substantiation the advisability of using the existence methods of enterprise advertising budget defining on the base of recognizing criteria of choice optimization.

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Tkachenko S. O.
Improvement of system of optimization of charges of appeal (p. 91 - 95)

The economic aspects of perfection of activity of subjects of manage and optimization of charges of appeal are considered in the article. The priority ways of development of the system of manage of sphere of appeal are certain.

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THE PROBLEMS OF ECONOMY №2-2012

Ibragimov E. E.
The System of Strategic Planning of Activity of the Enterprise on the Basis of the Intellectual Support (p. 16 - 19)

The article of forming of intellectual support of the system of the strategic planning of activity of enterprise is reflected in the article. It is defined its main structural elements and the relationship between the components of intellectual potential, the phases of strategic planning and the knowledge spiral.

Article is written in Ukrainan

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Ostrovskaya O. A., Kravchenko M. A.
Rating Score in Management Decisions Effectiveness Increasing (p. 19 - 23)

The article highlights the benefits and the feasibility of rating assessment using of the financial diagnosis and ranking results in the development of management decisions on domestic enterprises. The author understanding of the rating business entities algorithm assigning is proposed.

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Babikova A. V., Shevchenko I. К.
Integrated Information Systems: Analysis and Prospects for Implementation of Enterprise Management Process (p. 23 - 26)

Article is devoted to the use of information technology in the management of enterprises. According to the objectives of the study analyzes the status and level of information and communication technologies, identified the main trends and directions of informatization of enterprises of the industrial sector.

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THE PROBLEMS OF ECONOMY №3-2012

Goncharov Y. V., Kostyuk G. V.
Methodological aspects of forming logistics system for light industry enterprises (p. 97 - 107)

In the article the features of formation of the logistics system for light manufacturing. It is concluded that rational traffic control large body of material resources is now impossible without computerization process, introduction of computers at all stages of logistics. Methodological solving problems of material and associated streams using computer technology are reflected in the operating systems developed by foreign experts, which can be used in the formation of the logistic system of domestic light industry.

Article is written in Ukrainan

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Grineva V. N., Sidorenko V. V.
The relationship between the labor potential of the company and staff competencies (p. 108 - 114)

The reproductive cycle of labor potential, which consists of a phase of formation, distribution and using, is studied in this article. The stages that characterize phase of the labor potential formation at the enterprise are defined. The features of the labor mentality of workers are overviewed. The staff competencies are characterized and it is suggested to split them into six groups: planning, organization, motivation, control, behavioral and business ones.

Article is written in Ukrainan

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Ilyashenko S. N., Ovcharenko M. I.
Conditions and peculiarities of formation the corporate culture of national enterprises (p. 114 - 118)

The article analyzes the conditions and peculiarities of formation the corporate culture of domestic enterprises, in this context, the authors investigated the development of the corporate sector of Ukraine, national peculiarities of Ukrainian economic culture, the competitiveness of domestic enterprises and globalization.

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Calinesku T. V., Fomenko A. A.
Conformance evaluation the flexible innovative development of the enterprise to the market (p. 119 - 123)

It is substantiated that the conformance evaluation of flexible innovative development of the enterprise to the market is in the choice of quantitative criterion and identification for them the reference value, that describe the trade tendency of the development. The systems «enterprise» and «market» are compared according to four key subsystem, that ensures the reaction on customer's demand change.

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Markina I. А., Bilovol R. I.
Enterprise restructuring as a part of anti-crisis management (p. 124 - 129)

Actual problems of enterprise restructuring are considered. Activities for the company's according to each stage of the process of restructuring are proposed. Also focused on the social aspect as the impact of restructuring.

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Kunitsin S. V.
The travel and recreation area companies development modeling (p. 130 - 136)

The article deals with features of the model basis for tourist and recreational activities development. The proposed approach is based on cooperation professional tourist market members, which can operate autonomously. The proposed model basis subordinated integration relationships cluster participants and availability of networks for capacity-tourism product. The features and differences of complex modeling techniques in different stages of the life cycle of tourism and recreation cluster.

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Kusik N. L., Kovalevskaya A. V.
Methodical approach to evaluating the effectiveness of social responsibility of the company (p. 137 - 141)

In this article is determinate the main vector in the development of its own methodological approach to the evaluation of the effectiveness of socially responsible activities of the company. This vector is based on the fact that each enterprise, primarily, should to choose objective goal of the evaluation of corporate social responsibility.

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Oklander T. O.
Marketing researches of price risks of industrial enterprise (p. 141 - 146)

The methods of authentication of marketing price risks that are based on determination of price elasticity of demand and price sensitiveness of consumers are considered in the article. It is offered to for an estimation price elasticity of demand to apply the methods of analysis of dynamics of sales, analysis of these panel researches, market tests, expert questioning. For the estimation of price sensitiveness of consumers to use methods that are base on two methodical approaches : monadic and comparative. Reasonably, that the use of these methods industrial enterprises will assist the increase of management efficiency price risks and the same are their minimizations or avoidances.

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Trunina I. M.
The features of studying and formation of domestic enterprises’ competitive advantages (p. 147 - 150)

The role of competitive advantages in providing enterprise competitiveness is shown. Their content is considered. The requirements to competitive advantages are proposed. The content of notion “sustained competitive advantages” is considered. The expediency of studying of domestic enterprises’ competitive advantages based on real conditions of their activity is shown. The existing domestic enterprises’ competitive advantages and causes of their gradual reduction are analyzed. The attention is paid to the processes in the enterprise activities that are not oriented directly on the consumer’s needs, but make the basis for enterprise competitive advantages formation.

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Freeman Y. M.
Organizational principles of audit staff in making personnel decisions in the enterprise (p. 151 - 154)

The paper explores the essence of the concept of audit staff identified its objects and the results of an investigation on the content of the audit staff are already making personnel decisions.

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Shershneva Z. Y., Ivanov A. V.
Methodical basis of organizational design subsystem of knowledge management in corporations in the context of organizational development (p. 155 - 160)

The article is devoted to the formulation of the methodical basis of the process of organizational design in the field of knowledge management, the research of their role in future organizational development of the corporation.

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THE PROBLEMS OF ECONOMY №4-2012

Amosov O. Y., Golovko V. A.
Forming of the Management Model of the Enterprise Activity Efficiency (p. 115 - 120)

In times of economic instability the management of any company always had problems raising its efficiency. Only high efficiency, can provide the company's competitiveness, and therefore their welfare and commercial success. The current economic situation dictates the need to find new ways of increasing the efficiency of enterprises, analysis of causes and factors hindering their development. The purpose of the study is defined as the rationale for the forming of a model of performance management company. The object of research is the process of forming a model of performance management company. The subject of the study is scientific and theoretical aspects of the model performance management company. We investigated the existing models of performance management company. Gaps were identified in a unified approach to managing enterprise performance. A model of performance management company have been proposed. The stages of the target management, processes and their benefits have been investigated.. We analyzed the influence of corporate values on the effective management of the enterprise. Accounting for authoring and analysis of different approaches to the management efficiency of the company allow to form a model of effective management of the enterprise.

Article is written in Ukrainan

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Ivanov Y. B., Ivanova O. Y.
The Strategy of Enterprise’s Competitive Advantages Formation Under Condition of Intensive Competitive Struggle (p. 121 - 128)

In the article the sequence of development stages of strategy of the enterprise’s competitive advantages formation in the conditions of high intensity of competitive struggle is considered. The system of information streams, and also requirements to competitive advantages depending on type of competitive strategy is offered.

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Tischenko A. N., Khaustova V. Y.
Outsourcing as a Factor in the Effectiveness of the Construction Industry (p. 129 - 135)

The article reflects the diversity of opportunities to increase the efficiency of construction enterprises by outsourcing services. The overall development of outsourcing in the country and the construction industry was described. Risks of domestic construction reflected from unreasonable use of outsourcings were shown.

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Popov O. E., Bondarenko A. N., Legostaeva Y. A.
The Material and Technical Basis of Corporate Enterprises Reproduction Organizing Under a Process of Joint Stock Capital Changing (p. 136 - 140)

We prove the relevance of consolidated review cycle management transformations equity and loop playback logistics corporate enterprise. We proved the appropriateness of use synergy elements of logistics participants transformation processes as a factor in the decision to implement agreements on mergers and acquisitions to use. The ways of bringing synergy to the parameters of the methods of valuation corporations while merging and acquisitions.

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Timofeev V. N., Mardus N. Y.
Theoretical and Methodological Approaches to the Formation of Prices of Company (p. 141 - 145)

The article deals with the theoretical and methodological principles for the price formation during the period of market relations. Theoretical and methodological basis of the study served as the theory of marketing and scientific methods of scientific knowledge. In order to justify the high level of scientific accuracy to the definition of the strategy and tactics of pricing has been investigated the concept of "price policy", "pricing strategy" and "pricing tactics" as the result revealed differences in some of these concepts by scientists of the field of research, which suggests a certain ambiguity about in the interpretation of certain concepts. An association between has been established these concepts. Supporting the claim that the price strategy is a means of achieving competitive strategies of the company, and pricing is an element of marketing. In addition, for effective pricing there is a need to introduce a systematic approach, which is a well-structured scheme of the formation of the strategy and tactics of pricing in marketing with certain components of the system, the interrelation and the logical sequence of which may be the key of successful result in the formation of pricing mechanism in the system of strategic marketing. Requested to carry out the practical pricing activities of modern enterprises with marketing point.

Article is written in Ukrainan

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Danilenko S. V.
Approaches to Managing Personnel Security Enterprise During the Restructuring. (p. 146 - 150)

The article reveals the essential elements of personnel security and risks to personnel in the field of enterprise restructuring. Factors to ensure the safety of personnel is substantiated. Definition of management personnel security company in the restructuring process, as policy in the field of human resources, economic, organizational, social and psychological measures to prevent economic damage, support the goals and values of the company, is suggested.

Article is written in Ukrainan

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Ukrainskaya L. O., Ryabik A. Y.
The Organization of Monitoring of Competitive Advantages and Competitiveness of the Enterprise (p. 151 - 157)

In work key points of the concept of restructuring of system of monitoring of competitive advantages of the enterprise are generalized, the analysis of a condition and support of decision-making in system of monitoring of competitive advantages of the enterprise is lead, the structure of factors which are necessary for including in system of monitoring is established, the methodical approach of the organization of carrying out of monitoring of competitive advantages and is led to competitiveness of the enterprise.

Article is written in Ukrainan

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Belovodskaya A. A.
Cost Optimization of Industrial Enterprises of Building Materials (p. 158 - 162)

The paper has proved that one of the directions of increasing profitability of construction materials industry enterprises’ activity can be optimizing costs dealing with sales. Tools of neuro-linguistic programming (NLP) or so called sensor marketing have been proposed for use to choose the most effective technology of market promoting construction materials. Use of method of solving optimization tasks in mathematical programming has allowed getting a ranked series of NLP measures for decreasing efficiency as follows: sound design of trade zones, conducting trainings for staff, design of shop windows and interior, use of merchandising principles.

Article is written in Ukrainan

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Bondarenko L. P.
The Method of Determining the Optimal Ratio of Equity and Debt Capital Industrial-Financial Group Based on Economic Value Added (p. 162 - 165)

The problems of optimizing the capital structure in integrated societies, such as industrial-financial groups are devoted in this article. Optimal values of equity and debt capital of the industrial-financial group on the base of economic value added maximizing by economic-mathematical model was proposed to determinate in the article. A brief description and justification of the main constraints that used in the model were provided, which allows creating an effective capital structure of individual participants, and industrial-financial group as a whole.

Article is written in Ukrainan

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Demchuk O. V.
Modern Trends for Financial and Economic Activity of Enterprises of Fisheries (p. 166 - 170)

The arcticle anylyzes the current trends in the management of enterprises financial-economic activity of Fisheries of Ukraine. The basic factors that reduce the management effectiveness were established and directions in the growth of economic decision-making efficiency were defined. The activity under the conditions of certralized planning and endowment fund influenced the forms and methods of management and maintenance of financial and economic activities of enterprises in fishing industry. The modern stage of development is characterized by the lack of governmental support to untenability of self-financing in anticrisis development conditions.

Article is written in Russian

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Dyuzhev V. G., Timofeeva Y. A.
Forming of Elements of Normative-Methodical Base on Analysis and Estimation of Innovative Receptivity of Enterprise (p. 170 - 175)

In the article influences of subsystems and functions of control system by a personnel are probed on the level of innovative receptivity organizationally – administrative structure. As a result of research the calculation of index of innovative receptivity of control system by a personnel is produced. That enables to define a presence readiness of personnel to introduction of innovations in a production process.

Article is written in Russian

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Struk N. S.
Accounting of Joint Activities without Entity Establishment in the Business Partnership of Companies: Problems and Prospects of Their Solution (p. 176 - 181)

The article analyzes the regulatory support organization, accounting and taxation of joint activities in business partnership enterprises in Ukraine. The author recommended to amend the legislation to incorporate joint activities without forming a legal entity, including: targeting and clarify the presentation of financial statements of the operator superior, change the names of the five sub-accounts to the accounts of receivable and liabilities are recommended for use in joint ventures business partners, the cost allocated to the joint activity of stocks and the book value of intangible assets to reflect the amount that falls: the share of other participants - in the cost reporting period at its own share partner – in prepaid expenses. Taking into account the recommendations made by the Ministry of Finance of Ukraine will help improve accounting of joint activities that will help improve the reliability of financial reporting indicators of business partners for joint activity.

Article is written in Ukrainan

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Shvydanenko G. A., Guseva I. Y.
Intellectual resources enterprises which are functioning in the external environment (p. 181 - 186)

The article investigates the intellectual resources of the enterprise in the external environment. Singled out a set of intelligent resources of the enterprise that are created and function in the external environment. Substantiated necessity of their combination in market intellectual capital to implement the strategic intentions, formation of sustainable competitive advantages and increase the market value of the company.

Article is written in Ukrainan

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THE PROBLEMS OF ECONOMY №1-2013

Tischenko A. N., Gusev Y. V.
Diagnostics of development of a franchise network in the economic system of the region (p. 179 - 184)

The article provides main results of the study of theoretical and practical aspects of development of small business in the economic system of the region by means of formation of franchise networks. It develops a theory and methods of selection of the strategy of development of subjects of the small business in the region on the basis of the set goals of entrepreneurial activity, which allows assessment of expediency of creation of franchise networks in the region. The obtained scientific results allow development of activity of representatives of the small business by means of franchise, based on observance of interests of development of economy of each Ukrainian region.

Article is written in Ukrainan


Tischenko A. N., Khaustova V. Y., Belyaev A. S.
Assessment of competitiveness of construction companies with consideration of their specific features (p. 185 - 190)

The article justifies a necessity to increase competitiveness of branches and enterprises under conditions of globalised economy. It considers the essence of the “enterprise competitiveness” notion. It analyses types of competitive advantages. It reveals difficulties, which are originally inherent in the construction branch, and also those that are acquired during transition to the market and relevant problems of assessment of competitiveness of construction companies. It shows that companies of the branch function under conditions that were objectively established during transition period of the national economy, having received additional negative impulse under influence of the financial and economic crisis. It specifies main tasks solution of which is envisaged by assessment of the level of competitiveness of construction companies. It considers modern views and approaches to assessment of competitiveness of construction companies at a new economic stage with consideration of specific features of the construction branch. It specifies main groups of indicators which are used during assessment of competitiveness of a construction company.

Article is written in Russian


Kasich A. A., Tsygan R. N., Karban Y. I.
Scientific and methodical foundations of accounting and analytical provisions of profit administration in a company (p. 191 - 196)

The article considers organisation of accounting and analytical provisions on principles of strategic approaches. It systemises objects of accounting on the basis of its functional directions for perfection of profit administration in a company. It analyses results of recent studies of scientists, reveals different views upon the “strategic accounting” notion. It studies specific features of accounting and analytical provisions of profit administration, conducts a search for scientific and methodical approaches to carrying out a strategic analysis and provides proposals on perfection of accounting and analytical provisions of profit administration in a company.

Article is written in Ukrainan


Babina Y. Y.
Multi-dimensional nature of results of formation and realisation of the ecological component of a company’s potential (p. 197 - 204)

The article states that the modern state of the environment requires formation of ecological awareness of individuals and society. It also states that the issues of formation and realisation of the ecological components of a company’s potential are urgent. The article considers ecological potential as a set of technical and technological, financial, intellectual and consumer opportunities and also mechanisms and instruments of their realisation. It proves that realisation of ecological potential results in a multi-dimensional effect, which includes ecological, economic, market, financial, technical and technological and other results.

Article is written in Ukrainan


Boychenko Y. S.
Virtual company as a factor of increase of efficiency of business planning (p. 205 - 209)

The article studies organisational and functional aspects of creation of a virtual company as a new organisational form of conducting business for the best satisfaction of customer needs. It justifies urgency of creation of virtual companies with the aim of increase of efficiency of business planning. It specifies main components of the process of realisation of a business project with creation of a virtual company. It identifies advantages of business planning through creation of a virtual company. It offers main directions of increase of efficiency of realisation of a business project through creation of a virtual company.

Article is written in Ukrainan


Buryak R. I.
Development of the system of management of quality of activity of agrarian companies on the basis of improvement of methods of their auditing (p. 210 - 215)

The article considers scientific and practical issues of improvement of the quality management systems on the basis of their auditing and studies the problem of improvement of methodical approaches to auditing systems of management of quality of activity of agrarian companies. It identifies essence of the audit of the quality management system, offers definition of the “audit of the system of management of quality of activity of an agrarian company” notion. It substantiates tasks of the audit of the quality management system of an agrarian company. It conducts analysis of main types of the audit of the quality management system and develops an algorithm of the process of internal audit of the system of management of quality of activity of an agrarian company. It improves methods of audit and forms a complex of indicators for identifying effectiveness of the process of internal audit of the system of management of quality of activity of an agrarian company. It develops methodical approaches to assessment of volume of labour needed for conducting internal audit of the system of management of quality of activity of an agrarian company.

Article is written in Ukrainan


Vasylkivskyi D. M.
Transformation of periods of planning of increase of economic potential in the system of strategic management of a company (p. 216 - 220)

The article considers modern aspects of formation of efficient system of planning of increase of economic potential of a company. The author substantiates implementation of the system approach to planning and division of plans by different levels with their further integration into a single system. The article proves that only a multi-level system of planning in a company is capable of integrating a system of planning of increase of economic potential. It offers to present the system of strategic planning of increase of economic potential, like the whole system of management of a company, in the form of three subordinate contours: contour of strategic planning, contour of tactic planning and current (operative) planning.

Article is written in Ukrainan


Kaminska T. G.
Complex economic control of turnover of the company capital (p. 221 - 225)

The article considers main issues and problems of building a system of complex economic control of turnover of the company capital. It studies views of scientists on various aspects of control of capital in Ukrainian companies. It justifies a necessity of a complex and system control of capital turnover. It proves that it is expedient to conduct the complex economic control in accordance with capital passage of its turnover stages, starting from its formation. The author determines that when conducting control of capital turnover it is necessary, on the one hand, to consider processes of its formation and development and, on the other hand, processes of its functioning, thus identifying genetic and functional components of the capital. It draws a conclusion, on the basis of the study, about a necessity of a complex economic control in companies and also about observance of sequence of stages of capital turnover when conducting control.

Article is written in Ukrainan


Kovbatyuk M. V., Shklyar V. V.
Classification of factors of influence of meso level on activity of water transport companies (p. 226 - 231)

The article conducts a study of influence of meso level factors on activity of water transport companies. It develops a classification of factors, which includes two classification groups – regional and branch factors. Regional factors of influence are identified in accordance with the state of development of a region and branch ones cover the state of development of a branch, interbranch relations, state of the transportation network and institutional factors. The article justifies expediency of use of the offered classification when making managerial decisions with respect to efficient activity of a company.

Article is written in Ukrainan


Semenchenko A. V.
Managing personnel security in the context of socio-economic development of an organisation (p. 232 - 236)

The article considers key aspects of managing personnel security, identifies factors of influence upon specific features of managing personnel security of an organisation. It marks that objective factors are such activity of which does not depend on economic behaviour of individual employers, that is why they should neutralise them using special methods. The article studies strategic goals and priorities, which reduce personnel security of a modern company. It reveals that an important factor of deterioration of personnel security is non-efficiency of the system of managing personnel in an organisation. When speaking about object domain, this influence manifests itself in two forms: at strategic and operative levels of management. The article also reveals threats of personnel security of an organisation in spheres, which are most important for Ukraine in accordance with branch specific features and in various spheres of professional activity, which identifies probability of realisation of threat factors.

Article is written in Ukrainan


Serova I. A., Svydlo A. I.
Conceptual scheme of management of expenditures of an industrial enterprise (p. 237 - 242)

The uses analysis of approaches and principles of management of expenditures to identify a general scheme of management, which would allow marking out both the information base of the study and the sequence of interconnected actions on formation of the conceptual scheme of management of expenditures of an enterprise. Account of conditions of uncertainty for a point, interval and area of break-even through the system of balanced indicators gives a possibility to account multidirectionality of possible actions on selection of optimal methods of management of expenditures of an enterprise.

Article is written in Russian


Sytnyk H. V.
Target function of a company: evolution of concepts and modern views (p. 243 - 254)

The article studies evolution of concepts of target function of a company in the context of changing views on the nature of a company, changing conditions of management and practices of management. It reveals main factors that determine formation of the target function of a company, gives analysis of approaches to its determination, which dominate at the modern stage. It uses the conducted study to substantiate the target function of a company, which is adequate to the modern level of development of the society and entrepreneurship, which would later become the main landmark when developing strategy of a company and a system of its financial plans.

Article is written in Ukrainan


Telnova H. V.
Specific features of managing finances of integrated corporate structures (p. 255 - 260)

The article considers specific features of managing finances of integrated corporate structures. It summarises approaches and provides own understanding of a corporation, essence of corporate management, definition of the integrated corporate structure (ICS) and finances of the ICS as economic relations with respect to formation, distribution and use of financial resources of legally independent subjects of economic activity, which are a part of the ICS and each of which has own interests, nevertheless, their common activity complies with a common goal of the ICS. It provides results of the study, which defines management of financial resources of the ICS as a process of influencing upon financial relations of the ICS with the purpose of changing them in accordance with priority directions of activity of the ICS, including through the use of financial management. It states that financial management of the companies of the corporate structure (CCS) could be defined as a complex practical influence on the personnel of financial services of the CCS, which are parts of the ICS, with the purpose of development and realisation of managerial decisions, directed at the most favourable formation, distribution and use of financial resources of the ICS under control of the main company of the ICS. It emphasises a necessity of co-ordination of management of financial resources of the companies of the corporate structure.

Article is written in Ukrainan


Fayvishenko D. S.
Marketing strategy of brand management (p. 261 - 265)

The article proves that the task of development of the marketing strategy is a process of search for instruments and mechanisms of creation of strong brands, combination of which ensures maximal economic effect in current market situation and in future.

Article is written in English


THE PROBLEMS OF ECONOMY №2-2013

Turilo A. M., Adamenko M. V.
Classification of innovation potential of the company personnel (p. 138 - 144)

The article improves classification of innovation potential of the company personnel and provides a characteristic of its types. It justifies a necessity of determination of criteria of classification and types of innovation potential of the personnel with consideration of its belonging to the innovation potential of a company and dependence on innovation abilities and possibilities of its workers. It offers to improve classification of the innovation potential of the personnel with the following criteria: by types; by the nature of its formation; by the sources of formation; by the quality of use; etc.

Article is written in Ukrainan


Ukrainskaya L. O., Korshunov Y. A.
Development of methods of planning suppliers of an industrial enterprise (p. 145 - 152)

The modern crisis economic conditions, under which majority of industrial enterprises of Ukraine perform their activity, the issues of planning suppliers of an industrial enterprise are one of the priority tasks of their further and strategic development. The current situation is such that the top management of industrial enterprises practically does not pay proper attention to reduction of the level of expenditures of industrial enterprises, that is why, the article offers to develop methods of planning suppliers of industrial enterprises as one of possible directions of optimisation of expenditures of the main type of activity of an industrial enterprise. The proposed methods of planning suppliers is as follows: 1) building up homogeneous groups of suppliers is done with the help of the methods of cluster analysis and allows allocation of smallest and biggest clusters; 2) economic interpretation of groups allows carrying out a detailed analysis of indicators values by each of clusters and relate suppliers to a relevant type and cluster from the point of view of their interaction with suppliers; 3) a model of group identification. Identification of the existing class of suppliers allows building up models for future forecasting the class of suppliers and determination of the correct relation of the supplier to the current class. Thus, the built discriminant functions allow carrying out identification of new enterprises of suppliers and determination of possible migrations of enterprises between clusters.

Article is written in Ukrainan


Shvydanenko G. A., Rykunich A. Y.
Company infrastructure management system (p. 153 - 159)

The article studies the content, structure and methods of organisational influence upon the company infrastructure. It offers definition of the company infrastructure from the point of view of a complex approach and also functional structure of the infrastructural complex, which allowed allocation of component elements and analysis of their role in servicing main production. The article analyses advantages and risks under conditions of attraction of outsourcing companies into company infrastructure management. It offers a model of infrastructural management on the basis of 4 stages of company management: planning, organisation, motivation and control under conditions of development of own infrastructure or transfer of infrastructure functions to outsourcing. Using the example of the domestic engineering enterprise PJSC KCKBA, it considers a model of infrastructural management, assesses expensiveness of infrastructural elements and also provides recommendations on increase of effectiveness of operation of own infrastructural subdivisions and also principles of work with outsourcing companies.

Article is written in Ukrainan


Shpak S. O., Chepurnoy A. D.
Total costs as the object of diagnostics in tasks of strategic planning of restructurisation of industrial enterprises (p. 160 - 168)

The article uses example of the goal to reduce total costs of an enterprise in the sub-system of production of products and services to study methodical aspects of formation of the tree of goals of restructurisation of industrial enterprises and justifications of the aggregate of tasks of diagnostics and analysis, subject to solution in the process of development of strategy and restructurisation. It shows that application of a target approach to strategic planning of restructurisation of an enterprise allows specification of the place and role of diagnostics as a tool of formation of the tree of the goals of restructurisation, identification of the content and purpose of specific analytical research, conduct of which is caused by a necessity of building up a tree of goals, development of requirements to depth, time coverage and methods of conduct, objectively caused by theoretically possible directions of restructurisation, specific features of an enterprise and their factual state and also conditions of external economic environment of functioning. Use of the methods of system analysis at the stage of formation of goals of restructurisation of enterprises is directed at increase of the level of justification of planning enterprise’s diagnostics, reduction of scales and complexity of carried out analytical activities by means of subordination of diagnostics to the task of selection of goals of restructurisation from the full set of possible ones, consequent decomposition of tasks of diagnostics from general ones, which allow aggregated approaches and application of relatively simple methods of analysis, to private ones, which require a more detailed consideration of local objects of analysis and paralleling of the process of conduct of analytical research in accordance with the process of building up the tree of restructurisation goals.

Article is written in Russian


Budnik V. A., Pylnov D. O.
Logistical approach to managing ship’s reserves in water transport companies (p. 169 - 174)

The article reveals inapplicability of classical models of optimisation of the period and volume of supply of reserves when managing reserves at water transport ships due to a discrete nature of supplies, due to which scheduled supplies of reserves should be done during arrival/departure of the ship into/out of the port. The article justifies a possibility of gaining additional economic effect when introducing the factor of cost of money in time by means of maximisation of flows of money payment into classical logistical models of optimisation of a consignment of orders when organising supplies of reserves. It develops a logistical approach to optimisation of supplies of reserves at water transport ships with consideration of a pronounced discrete character of supplies. It justifies that the optimal period of supply of ship reserves, which minimise costs of supplies of reserves and maximise money receipts from the use of ship reserves, is the time of ship’s stay in ports visited, which maximum value of the indicator of intensity of money flow corresponds to.

Article is written in Ukrainan


Guzhva V. M.
Adaptive management of an enterprise on the basis of precedents: agent specific approach (p. 175 - 180)

Organisational and economic stability of economic objects in market conditions depends, first of all, on what principles the relevant system of management is based and functioning. It is evident that such a system should be adaptive. It is expedient for industrial enterprises to use adaptive management on the basis of precedents. Business processes could be considered as elements of the system of management, which would allow reflection of dynamics of enterprise functioning, representation of links between subjects and objects and play the role of precedents. The article offers the agent specific approach to construction of reference business processes and agent specific technology of realisation of the Process Mining concept, due to which one can obtain real business processes.

Article is written in Ukrainan


Shpyrko O. M., Semenova S. N.
Methodical approach to selection of the strategy of management of money flows of water transport companies (p. 181 - 189)

The article analyses prerequisites and a necessity of development of new approaches to formation of the strategy of management of money flows of water transport companies of Ukraine in modern conditions. It justifies urgency of application of a complex and system approaches to formation of the strategy of management of money flows. It offers a conceptual model of strategic management of money flows of a company, which envisages identification of goals, tasks, object, subject, principles, functions of management, stages of formation and realisation of strategy, factors of external and internal environment, methods, instruments and control levers. Methodical approach to selection of the strategy of management of money flows includes the stage of strategic analysis with the help of the developed organisation and information model, system of indicators and assessment of the level of emergency of money flows on the basis of absolute, relative and integral indicators. The emergent property of the money flow is formed on the basis of a combination of components of the money flow by types, volume and time, which allows getting an increase of effectiveness of the money flow and manifests itself in integratedness, effectiveness and perspectiveness. The stage of strategic planning includes formation of the virtual money flow, identification of its trust interval and division of fields of strategic management of money flows. The stage of strategic selection envisages a differential approach to selection of the strategy and formation of a model of strategic management. The stage of realisation of the strategy ensures assessment of effectiveness of decisions made.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №3-2013

Vasyurenko V. O.
Diagnostics of intellectual potential of development of foreign economic activity of enterprises of the Kharkiv region for ensuring their competitiveness (p. 192 - 198)

The article studies the essence of the “intellectual potential” notion and establishes that one should understand intellectual potential as potential (not actualised at present) knowledge, information, experience of personnel, organisational abilities and information channels, which are used by an enterprise in its production and innovation activity for ensuring economic security and competitiveness. It shows that conditionally the intellectual potential of enterprise development could be divided into two main components: human potential and organisational potential. In order to ensure competitiveness of foreign economic activity (FEA) of enterprises, the article offers to diagnose the state of their intellectual potential of development. Moreover, the article offers to consider this procedure of diagnostics as a process of controlling the correspondence of the vector of development of intellectual potential of an enterprise in general and its components. The article develops conceptual provisions of diagnostics of the state of intellectual potential of enterprise development and conducts a diagnostics of the state of intellectual potential of enterprise development at enterprises of the real sector of economy, namely, at the engineering enterprises of the Kharkiv region, which are engaged in foreign economic activity. The article calculates an integral indicator of the state of intellectual potential of development of FEA of enterprises of the Kharkiv region.

Article is written in Ukrainan


Karapeychik I. M.
Generalised analysis of the potential of an enterprise as a function of environmental parameters (theoretical approach) (p. 199 - 207)

Within the frameworks of the author’s concept of the potential of an enterprise as the ability to conduct its immanently appropriate activity and also the idea of presentation of the size of the potential in the form of potential function from parameters of the state of an enterprise and foreign economic environment the article develops a scientific and methodical approach to construction and analysis of the potential function of an enterprise. The offered approach envisages building an economic and mathematical model of an enterprise of the optimisation type with consideration of environmental factors, determination of the size of economic potential as a maximum possible (optimal) with the set condition of an enterprise and external environment of net income, statistical test of the model with possible values of external parameters (formation of statistical sampling of the graph of the potential function of an enterprise) and application of statistical methods including methods of correlation, factor and regression analysis, for the study of its properties. Operability of this approach is shown on the example of the study of properties of the potential function of a model enterprise. In the course of approbation the article demonstrates its ability to reveal specific features of impact of external factors on economic potential of an enterprise; establishes, as a common regularity, differential influence of various environmental factors, caused not only by the nature of these factors, but also production and economic specific features and specific state of an enterprise. The article shows that the quantitative values of the force of influence of the said factors upon the value of economic potential, obtained during statistical analysis of the potential function of an enterprise, could serve as an instrument of ranking these factors by the priority level in the goal setting tasks at the stage of formation of the strategy of enterprise development in general and increase of their potential in particular.

Article is written in Russian


Kurinnyy O. V., Voloshko N. O.
Problems of assessment of efficiency of managing corporate rights in joint stock companies (p. 208 - 213)

The goal of the article lies in identification of specific features of formation, implementation and practical use of the balanced scorecard of efficiency of managing corporate rights in domestic joint stock companies. Complexity of formation of the balanced scorecard of efficiency of managing property of shareholders is due to a necessity of ensuring deliberateness of the combination of financial and non-financial indicators for formalisation of managerial goals, establishment of a connection between financial parameters and operation indicators of enterprise activity and also attempt to determine the whole cost of an enterprise, which would be adequate to the market value of its assets. Taking into account the above, the article defines efficiency of managing shares of the joint stock as the degree of correlation between the goal, regulatory set functions, managerial actions and results of execution of managerial duties by managers. Prospect of further studies in this direction is development of methodical basis of formation and functioning of the balanced scorecard of efficiency of the use of shares of corporate rights in a joint stock company.

Article is written in Ukrainan


Luhova V. M., Yermolenko O. A.
Diagnostics of the ability of the management-leader to interact efficiently (p. 214 - 220)

The article is devoted to the issue of diagnostics of ability of a manager-leader to interact efficiently. It conducts a theoretical analysis of a list of qualities of an efficient manager and leader. It specifies the qualities that provide the manager’s ability to conduct efficient social interaction. They include organisational qualities and social perception. The article offers methods of their diagnostics, namely: “Psychological assessment of organisational abilities of a person in a group” and “Diagnostics of perceptive and interactive competence”. Approbation of these methods at five enterprises of the Kharkiv region showed that the level of development of organisational qualities and perceptive and interactive competence of managers is average. The article proves that managers of Ukrainian enterprises not yet ready to be also leaders to their personnel. The article offers to develop ability of a manager-leader to interact efficiently through obtaining new information about specific features of manager’s interaction with other people, re-thinking of own self and own behaviour, structuring new forms of behaviour and regulation of inter-personal interaction and securing positive experience under conventional situations of managerial interaction with the help of trainings.

Article is written in Ukrainan


Tkachenko S. A.
Universal methods of creation of functionally developed management systems of special purpose of industrial enterprises and production associations and their use when planning and introducing the subsystem of accounting and analytical support (p. 221 - 226)

The goal of the article lies in formation of a paradigm (sample) of universal methods of creation of functionally developed management systems of special purpose of industrial enterprises and production associations and their use when planning and introducing the subsystem of accounting and analytical support. Analysing, systemising and generalising scientific works of many economists, the article describes ways of solution of the problem of organisation of works on planning and introducing the accounting function at industrial enterprises and in production associations – individual planning, increase of a number of organisations that plan functionally developed accounting subsystem and training of relevant specialists. In the result of the study the article realises an important direction of development in improvement of organisation of accounting and economic and analytical support at industrial enterprises and in production associations based on uniformity of project decisions on the subsystem of the accounting and analytical support and functional development of the process of its creation. The issue of organisation of the calculation process while planning and introducing the accounting function in functionally developed management systems of special purpose of industrial enterprises and production associations is of special urgency among the prospects of further studies in this direction. Further development of accounting can result in replacement of traditional accounting with functionally developed subsystem of accounting and analytical support with intensive use of the concept of methodologically justified paradigmatic approach.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №4-2013

Belkina I. A., Kochura Y. V.
Study of dependence of income and profit of the ore mining and processing enterprise on organisation of ore supply (p. 229 - 236)

The goal of the article is finding out the nature of influence of duration and period of ore supply upon the income and profit of the enterprise from sales of concentrate. Availability of influence of dynamic parameters of ore supply upon main economic results of activity is determined with the help of methods of economic and mathematical modelling and identification of the nature of this influence with the help of the method of graphical analysis. The article provides economic and mathematical models of influence of dynamic parameters of ore supply upon the volume of concentrate production with consideration of statistical dynamics of occasional process of ore supply. For the first time ever it reveals connection between indicators of income and profit and dynamic parameters of ore supply, which unlike accounting ore processing volumes only allows improvement of relevant economic indicators of activity of the ore mining and processing enterprise by means of managing factors of formation of operation of the mining transportation complex. The article shows that economic results of activity of the enterprise nonlinearly depend on duration and period of ore supply. The said dependencies are obtained for conditions of availability of correlation of quality of ore of successive supplies. The proposed models and revealed dependence allow organisation of operation of the mining transportation complex from the position of ensuring economic efficiency of functioning of the whole ore mining and processing enterprise. The established dependencies should be taken into account when organising operation of the mining transportation complex or when realising organisational and technological solutions that influence periodicity and duration of ore supplies from the trans-shipping storehouse to the processing facility.

Article is written in Ukrainan


Verba V. A.
Formation of the system of indicators of effectiveness of the consulting activity (p. 237 - 245)

The article presents own vision of methodological principles of assessment of managerial consulting in the knowledge economy. The goal of the article is justification of the own position of principles and methodical provisions of assessing the consulting activity and developing the consulting company scorecard with consideration of the focus of their strategic consulting. In the result of the conducted study the article justifies expediency of assessment of effectiveness of managerial consulting by criterion of added value of all stakeholders of the consulting process, it offers decomposition of the added value and results of consulting at different levels of the client organisation and consulting company. The developed scorecard of assessment of effectiveness of consulting companies depending on the focus of their strategic positioning (knowledge competence and problem oriented consulting), grouped by financial and market aspects, directions of internal organisation and development of the enterprise and personnel. The prospective directions of studies of increase of efficiency and effectiveness of consulting activity are development of methodical recommendations of formation of the managerial accounting system of consulting companies, which is capable of ensuring information support of the process of calculation of indicators of efficiency of the consulting process, and also increase of trustworthiness of assessment, effectiveness of control and motivation of effectiveness of activity of management consultants.

Article is written in Ukrainan


Vitlinskyy V. V., Skitsko V. I.
Conceptual grounds of modelling and managing logistics risk of an enterprise (p. 246 - 253)

The article considers theoretical and methodological problems on managing and modelling logistics risk of an enterprise. It shows that managerial decisions in logistics are made in situations, which are characterised with: uncertainty and randomness of results of the risky activity; conflict; counteraction; multi-variance of solution; when simultaneously not all alternative variants of solutions are similarly favourable. The article analyses existing approaches to definition of the “logistics risk” term and offers own definition: logistics risk of an enterprise is an economic category, which reflects specific features of perception by enterprise management of objectively existing uncertainty and conflict, absence of a complete (exhaustive) information at the moment of decision making, which are inherent in the processes of forecasting, planning, managing, co-ordinating and controlling the material, service, information and financial flows and the flow of intellectual and labour resources. Moreover, the article gives own interpretation of the object, subject and source of logistics risk of an enterprise. It considers existing approaches to classification of the logistics risk of an enterprise and offers the one, pursuant to which the logistics risk of an enterprise could be classified by types of flows and components of the logistics system of different levels. It studies the problem of building the system of management of logistics risk at an enterprise and offers own view on solution of this problem. It analyses scientific instruments of the economic and mathematical modelling of the logistics risk of an enterprise.

Article is written in Ukrainan


Mel'nykovych O. M., Krepak A. S.
Selection of the strategy of placing outdoor advertising of trading enterprises on the basis of the matrix model (p. 254 - 261)

The article analyses the essence and significance of strategic planning of advertisement activity and studies theoretical approaches to definition of the “advertising strategy” notion. On the basis of generalisation of theoretical material and empirical experience, the authors form own view on definition of the “strategy of placing outdoor advertising” term, which is interpreted as a subordinate part of the general advertisement strategy of an enterprise and is a concept of placing outdoor advertising, the main component elements of which are the system of goals and tasks, which is set for outdoor advertising, and also the policy of their realisation as an aggregate of approaches and rules of its placement. The article develops and presents a matrix model of selection of strategy of placement of outdoor advertising of trading enterprises, the use of which envisages a preliminary assessment of such parameters as the degree of information availability and loyalty of consumers, duration of the cycle of purchase of commodities or their basic group/groups, realised in a shop, which is also based on a preliminary decision making with respect to the function of outdoor advertising in the process of promotion and its relevant role in the communication mix of a trading enterprise.

Article is written in Ukrainan


Otenko I. P., Kosharnaya P. S.
Analytical provision of strategic position of an enterprise (p. 262 - 267)

The article is devoted to the problems of analysis and assessment of a strategic position of industrial enterprises. It identifies main aspects of planning the strategic position of enterprises. It justifies main parameters of analysis and assessment of external environment of economic activity and competitive conditions. It generalises the existing scientific experience in the sphere of analysis of the strategic position of an enterprise, forms three groups of analytical instruments, which allow managing the strategic position on the basis of deep understanding of specific features of the industry and intensity of competition in it, comprehension of consumer needs and also the existing strategy, experience, resources and capabilities to correspond with these needs.

Article is written in Ukrainan


Braginets A. N.
Specification of functions of monitoring economic activity of enterprises (p. 268 - 273)

The goal of the article lies in specification of the function of monitoring the economic activity of enterprises with respect to complementary “controlling” notion with the help of analysis of theoretical and methodological aspects of feedback. Analysing, systemising and generalising scientific works devoted to monitoring and controlling, the article shows a tendency of mixing the monitoring and controlling functions. In order to divide monitoring and controlling functions, the article formulates scientific principles in accordance with which this division should be done. This is the principle of reality chart, principle of historical succession, principle of mutual study of complementary notions and principle of minimum of inter-subject uncertainty. The article proves that the monitoring and controlling notions, as synthetic and complementary notions, should be described within the feedback theory. It justifies that the monitoring functions lie observation over the enterprise properties through their measurement and preservation of the obtained results. Controlling is the process based on monitoring, activity of which lies in the search for deviations from the standard (plan) and development of correcting decisions directed at achievement of goals of the enterprise. Development of the studied methods of management within the feedback theory would help to reduce uncertainty in their interpretation, which exists now in scientific circles.

Article is written in Russian


Zaharkin O. O.
Innovation activity of an enterprise: theoretical aspect (p. 274 - 280)

The article studies theoretical aspects of development of the innovation theory and its categorical mechanism. It considers the essence of the “innovation activity of an enterprise” notion. It was established in the course of the study that there is no common definition of the notion in scientific literature. It was established on the basis of the conducted analysis that innovation activity is a complex of measures (scientific, technological, production, organisational, financial and commercial), which together lead to innovations in the form of a new or improved product (service) or technology of conducting business. The article identifies the subject, object, tasks and results of innovation activity of an enterprise, its structure and factors of activation. It proves that activity of innovation activity of an enterprise determines its innovation potential. Taking the above into account the article studies the essence of the notion and specifies its place in the economic potential of an enterprise. Moreover, it provides the structure of innovation potential of an enterprise and conducts analysis of its components. It formalises factors of positive and negative influence upon development of innovation activity in Ukraine.

Article is written in Ukrainan


Kobzyeva K. V.
Export potential of an enterprise: essence and specific features of formation (p. 281 - 285)

The article is devoted to development of theoretical and methodological grounds of analysis of export potential of an enterprise on the basis of the system paradigm of its formation. It analyses existing approaches to interpretation of the essence of export potential of an enterprise and proves that the problem of categorical distinctness of export potential of an enterprise is caused by complexity of its formation as a system phenomenon, appearing on the basis of coherence and interaction of enterprise potentials (production system) and foreign market (system of international exchange). The article provides the author’s interpretation of the essence and specific features of formation of export potential of an enterprise in the context of interaction of the enterprise potentials and foreign market. It justifies expediency of identification of the essence of export potential of an enterprise through the category of assets that are attracted to export activity of an enterprise.

Article is written in Ukrainan


Yermolenko O. A.
Interconnection of the development strategy and motivation system at enterprises (p. 285 - 291)

Personnel is the most important resource of an enterprise, under conditions of limited resources and for ensuring competitive advantages in the market, which allows, by means of the efficient system of motivation (which should be a component of the enterprise strategic development), solution of main strategic tasks of an enterprise – increase of efficiency and effectiveness of the personnel labour, which, in its turn, is an important factor of the enterprise development in general. The article analyses interconnection of the enterprise development strategy and personnel management strategy by means of formation of the personnel strategy, which allows setting reference points in the sphere of personnel management for a long period and formulation of the personnel strategy. The article considers the system of enterprise motivation in the format of the balanced scorecard, which is presented through setting up a strategic chart, which is based on four components of achievement of strategy, namely: finance, clients, internal business processes and human capital. It considers interconnection of the development strategy with the key indicators of efficiency of enterprise activity, which specifies essence of strategic goals. It justifies connection of balanced scorecard with the system of motivation at enterprises by means of identification of indicators (that identify the result of achievement of certain strategic goals of an enterprise) and a motivation measure (in accordance with the results of achievement of goals).

Article is written in Russian


Kostel M. V., Shyshova Y. G.
Cost oriented enterprise management under conditions of ecology oriented development on the basis of the cost fracture method (p. 292 - 298)

The goal of the article is improvement of approaches to cost oriented management at enterprises under conditions of ecology oriented development on the basis of a complex accounting of non-financial factors of influence. The cost oriented management is considered to be an approach to enterprise management, which is the most adequate to the modern economic realities nowadays. However, the technology of its use requires improvement, taking into account appearance of new requirements to realisation of economic activity of an enterprise, caused by a necessity of ensuring ecologically sustainable development. Based of the analysis of practical experience of enterprises activity in the direction of ecology oriented development, the article identifies directions of obtaining additional benefits, which allow improvement of financial and economic indicators and increase the enterprise cost. The article offers to identify the stage-by-stage process of obtaining benefits by economic subjects in the form of the chain of formation of additional cost “effects-levers-cost”. On the basis of the above chain the article justifies improvement of approaches of managing cost within the framework of the Value Based Management (VBM), which is based on the technology of fracture management. In the result of the analysis of the essence, nature and spheres of manifestation, the article offers definition of the cost fracture notion. The article identifies mechanisms of cost management under conditions of ecology oriented development on the basis of gradual reduction of the cost fracture. Theoretical and methodical instruments of assessment and management of cost fractures require further development, which would facilitate improvement of mechanisms of enterprise cost management under conditions of ecology oriented development.

Article is written in Ukrainan


Sochynska-Sybirtseva I. M.
Ensuring personnel reliability as a factor of increase of competitiveness (p. 299 - 304)

The goal of the article lies in identification of the essence of economic category “personnel competitiveness”, marking out the most important factors of influence upon personnel competitiveness and identification of specific ways of increase of personnel competitiveness by means of ensuring reliability of enterprise personnel. While studying and generalising scientific works of foreign and domestic scientists, the article systemises approaches to definition of the “personnel competitiveness” notion. In the result of the study the article identifies factors of influence upon personnel competitiveness, in particular: readiness of an employee to innovations and personnel reliability. The article argues that the degree of personnel reliability significantly depends on the selected technology of professional selection of workers. One of the prospective ways of improvement of the system of professional selection is introduction of special psycho-physiological technologies, including the polygraph ones. It is expedient to conduct further studies in the direction of development of methods of assessment of the level of personnel reliability and construction of regression models of dependence of enterprise competitiveness on the level of personnel reliability.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №1-2014

Verba V. A., Tyshchenko O. O.
Client capital as a source of enterprise cost (p. 186 - 192)

The article presents the authors’ vision of the essence of the client capital and its influence upon the enterprise cost. The goal of the article is explanation of the role of the client capital in the process of enterprise capitalisation with the help of the business cost capitalisation model: investments into assets – cash flow generation – enterprise capitalisation. The result of the study is the authors’ position regarding the essence and structuring the client capital, which gives a possibility to detect financial and managerial instruments of capitalisation of the client capital. The conducted analysis of dynamics of financial parameters of the world leaders of IT industry, car building, clothes manufacture and beverages production allows detection of interconnection of the enterprise cost with the volume of assets and profit and identification of influence of the client capital upon capitalisation of enterprises of various spheres of activity. The article develops a model of capitalisation of the client capital on the basis of detection of cash flows, caused by formation of enterprises of B2C and B2B types.

Article is written in Ukrainan


Grishnova O. A., Zhorova Y. R.
Human resourcing of the efficient system of anti-crisis corporate management (p. 193 - 198)

The goal of the article lies in development of human resourcing of the efficient system of anti-crisis corporate management. In the result of the study the article marks out and schematically depicts components of human resourcing of the efficient system of anti-crisis corporate management and interaction between them. The article identifies main requirements to the subjects of the system of anti-crisis corporate management from the position of efficient human resourcing of an enterprise. It analyses the personnel system of domestic engineering enterprises. It underlines provisions, which the human resourcing of the personnel management system should be based upon, within the framework of the system of anti-crisis corporate management.

Article is written in Ukrainan


Zborovska O. M., Halan O. Y.
Functional cost analysis of the enterprise labour potential (p. 199 - 203)

The article identifies the main task of the functional cost analysis (FCA) of labour potential. It proves that functions establishment is directly connected with goals of the enterprise. It provides an algorithm of labour potential FCA conduct. Based on FCA methods it identifies rules of establishment of labour potential functions. It considers factors and methods, which effectiveness of labour potential FCA depends on. One of the methods of identification of cost of functions lies in their assessment similarly to other labour functions. The second method of identification of cost of functions – assessment with consideration of labour intensity of the conducted works. The third method – normative method. The object of norm-setting in this method is a single labour function and the result of norm-setting is assessment of the cost of the function. The article considers main specific features of execution of stages of labour potential FCA. It identifies the following stages: preparational, informational, analytical, creative and research stages, development of recommendations and realisation of decisions made.

Article is written in Ukrainan


Burlan S. A., Prokopovich L. B.
Calculation of expenditures by types of activity at industrial enterprises (p. 211 - 216)

The article identifies reasons that restrict use of calculation of expenditures by types of activity (ABC system) in practice of domestic enterprises. It systemises advantages of the use of the ABC system during calculations. It considers main stages of calculation of expenditures by types of activity. It offers classification of factors that influence formation of types of activity in the ABC system. It systemises shortcomings of the ABC system, that limit the sphere of its application at domestic enterprises: complexity and high labour intensiveness of calculations; high demands to accuracy, analytical character of information, professional training of personnel in efficient internal organisational communications; and resource intensity. It identifies dependence of efficiency of the ABC system functioning on correct selection of types of activity, in context of which production expenditures are calculated, when forming which the need of taking into account production factors and non-production activity factors is justified.

Article is written in Russian


Hrechina I. V.
Scientific and methodical approaches to analysis of enterprise development potential (p. 217 - 222)

The modern state of the Ukrainian economy urge enterprises to search for new possibilities of their development, which makes the study subject topical. The article systemises existing approaches to analysis of the potential of enterprise development and marks out two main scientific approaches: first is directed at analysis of prospects of self-development of the economic system; the second – at analysis of probability of possibilities of growth. In order to increase the quality of the process of formation of methods of analysis of potential of enterprise development, the article offers an organisation model of methods and characterises its main elements. It develops methods of analysis, in the basis of which there are indicators of potentialogical sustainability. Scientific novelty of the obtained results lies in a possibility of identification of main directions of enterprise development with the use of the enterprise development potential ration: self-development or probability of augmenting opportunities, which is traced through interconnection of resources and profit.

Article is written in Ukrainan


Derevianko O. H.
Business process of reputation management of food industry enterprises (p. 223 - 229)

The goal of the article is development of the methodical base of reputation management directed at formalisation of theoretical provisions and explanation how to organise reputation management at food industry enterprises. The article shows prospectiveness of use of the Business Process Management concept in reputation management. Using the diagram of the Reputation Management business process environment the article shows its key participants (suppliers and clients of the business process) and identifies their place in formation of the enterprise reputation. It also shows that the reputation management should be considered a business process of the highest level of management. Construction of the flow structure of the Reputation Management business process allows uncovering the logic of interrelation of inlets and outlets within the framework of the specified main stages of the business process: assessment of the current state of reputation, collection of information about stakeholders, identification of PR strategy goals, planning of necessary resources, realisation of the PR strategy, assessment of efficiency and process monitoring. The article offers the flow, functional and organisational structures of the Reputation Management business process for food industry enterprises. Moreover, justification of functional and organisational structures of the Reputation Management business process gives a possibility to distribute functions of reputation management between specific executors and establish responsibility for each stage of the business process.

Article is written in Russian


Dzhedzhula V. V.
Directions of organisational and low-cost energy saving of engineering enterprises (p. 230 - 235)

The article analyses directions of energy saving of industrial enterprises. Taking into account the tendency to continuous growth of cost of energy resources, introduction of measures that would allow reduction of energy consumption of enterprises is an urgent task. One of the most important obstacles in the process of introduction of energy efficient solutions are fund limits and low awareness of owners and managers of industrial enterprises. The article offers a new classification of energy saving measures: apart from traditional expense and organisation measures it introduces the low-cost measures notion. It offers to consider low-cost those measures that are realised by the enterprise by means of own funds, moreover, their repayment term is not more than one year. It offers analytical expression for identification of annual funds saving from introduction of low-cost measures. It considers the process of identification of saving of funds from introduction of some of the main low-cost measures in detail: replacement of lighting units, balancing of ventilation networks and elimination of water leakages from pipelines and water supply equipment. Based on the analysis of bibliography information the article provides a list of main measures on energy saving, which could be referred to the low-cost ones. The proposed approaches would allow paying more attention to practical aspects of realisation of the concept of energy saving in the industry.

Article is written in Ukrainan


Melnykova K. V.
Methodical approach to financial stimulation of logistics managers (p. 236 - 240)

The article offers a methodical approach to financial stimulation of logistics managers, which allows calculation of the incentive amount with consideration of profit obtained from introduction of optimisation logistics solutions. The author generalises measures, which would allow increase of stimulation of labour of logistics managers by the enterprise top managers. The article marks out motivation factors, which exert influence upon relation of logistics managers to execution of optimisation logistical solutions, which minimise logistical costs. The author builds a scale of financial encouragement for introduction of optimisation logistical solutions proposed by logistics managers. This scale is basic for functioning of the encouragement system and influences the increase of efficiency of logistics managers operation and also optimisation of enterprise logistical solutions.

Article is written in Ukrainan


Pohorelov Y. S., Rudnichenko Y. M.
Types of adaptation of the system of enterprise economic security to the impact of subjects of tax regulation (p. 241 - 246)

The article offers the authors’ approach to identification of types of adaptation of the system of enterprise economic security to negative influence of subjects of tax regulation. It determines composition of these subjects and, separately, regulation subjects that form fundamental grounds of the tax sphere and subjects of effective influence, which directly interact with entrepreneurial structures and realise tax regulation of their activity in practice. As regards direct adaptation of the system of enterprise economic security, the article offers to mark out its individual types with respect to the set goal, essence of changes in the system of economic security, degree of its manageability and nature of accumulated changes. Moreover, the article offers a list of catalysts and inhibitors of adaptation of the system of enterprise economic security to impact of subjects of tax regulation. It also marks out adaptation parameters of the system of enterprise economic security to the impact of subjects of tax regulation and provides their gradations.

Article is written in Ukrainan


Rohov H. K.
Factors of formation of the dividend policy of joint stock companies (p. 247 - 252)

The article is devoted to justification of factors of formation of the dividend policy of Ukrainian public joint stock companies (PJSC) at the modern stage of development of corporate relations. It analyses specific features of the dividend policy of Ukrainian PJSC, which, in particular, shows that their financial results practically do not influence the practice of net profit distribution. It identifies main factors of formation of the corporate dividend policy and provides theoretical justification of the governing practice of net profit distribution by Ukrainian PJSC under the modern state of the stock market. It justifies that the unrepresentative listing of stock exchanges, extremely high concentration of capital and rather limited influence of institutes of joint investment are key factors that cause a very weak reaction of the Ukrainian securities market on payment of dividends, which, in its turn, is the main reason of rejection of expediency of development and realisation of the consistent dividend policy by overwhelming majority of joint stock companies. The article draws a conclusion that the basis of evolution changes in the corporate vision of the dividend policy should be creation of the institutional environment, which would be adequate to the needs of sustainable development. The article offers to fix, at the legislative level and while being at the transitional stage, the right of minor shareholders to get income from owning ordinary shares of companies, which aggregate joint participation of co-owners is more than 75%.

Article is written in Ukrainan


Synkevych N. I., Vasylyshyn T. M.
Specific classification of financial analysis of enterprise activity (p. 253 - 258)

Despite the fact that one can find a big variety of classifications of types of financial analysis of enterprise activity, which differ with their approach to classification and a number of classification features and their content, in modern scientific literature, their complex comparison and analysis of existing classification have not been done. This explains urgency of this study. The article studies classification of types of financial analysis of scientists and presents own approach to this problem. By the results of analysis the article improves and builds up a specific classification of financial analysis of enterprise activity and offers classification by the following features: objects, subjects, goals of study, automation level, time period of the analytical base, scope of study, organisation system, classification features of the subject, spatial belonging, sufficiency, information sources, periodicity, criterial base, method of data selection for analysis and time direction. All types of financial analysis significantly differ with their inherent properties and parameters depending on the goals of financial analysis. The developed specific classification provides subjects of financial analysis of enterprise activity with a possibility to identify a specific type of financial analysis, which would correctly meet the set goals.

Article is written in Ukrainan


Tankov K. M., Chepurda H. M.
Conceptual aspects of formation of the system of integrated management of quality of tourist services (p. 259 - 264)

The article considers the task of presentation of methodological provisions of formation of the system of management of quality of tourist services at the conceptual level as one of the most important in the theory of tourism. It shows that the existing methodological approaches to quality management in the system of material production cannot be fully applied to the system of tourist services quality management. It shows that for the most of tourist services the processes of their provision and consumption are practically inseparable – they are developed as a result of co-ordinated actions of the system of production management and their consumption. Formation of the system of integrated management of quality of tourist services envisages that the services producing system should not just function but interact with the system of their consumption, which is one of the most important conditions of efficient conduct of tourist business.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №2-2014

Stadnyk V. V., Hryzovska L. O.
Heterogeneity Factor of Personnel in Growth of the Intellectual Capital of Innovation-active Enterprises (p. 197 - 204)

The structure of the personnel of innovation active engineering enterprises was analyzed on various groups of heterogeneity. Predominance of workers with higher education was found with significant age differentiation and practical experience. It was noted that this causes substantial differences in their motivational preferences, worsening organizational interaction in the process of innovation. Based on the content analysis of the structural elements of intellectual capital through the stages of the life cycle of innovation active enterprises, their impact on the dynamics of the innovation potential was assessed and the author's definition of innovation active enterprises was formulated. Cause and effect kind of dependency between the development of each of the company's intellectual capital element (human, structural and attitudinal) and the ability of enterprises to maintain their innovative activity and a positive economic dynamics were shown. The necessity to introduce activities to improve organizational relationships into the program for staff development was grounded, that will minimize the negative impact of heterogeneity and increase the positive synergy teamwork. It was emphasized that these measures should be preventive in nature to avoid stagnation or decline stage of the enterprise.

Article is written in Ukrainan


Markina I. А., Makhovka V. М.
Anticrisis Management of Tourism Organizations and Enterprises as a Way of Building their Competitive Advantages (p. 205 - 210)

The purpose of the article is to study anticrisis management of tourist organizations and enterprises as a means of forming their competitive advantages on different levels of management. As a result of analysis and generalization of studies conducted by domestic and foreign scholars, the main features of the development of tourism were determined (based on the experience of the Czech Republic, Bulgaria, Poland, Turkey, etc.), main directions of improving the competitiveness of tourism activities were systematized and crisis management measures for tourism enterprises and organizations were proposed. The study analyzed the current status and problems of tourism in Ukraine. The expediency of application of anticrisis management on domestic tourism enterprises and organizations was justified. Anticrisis measures for tourism development were proposed. Namely: of strategic, economic and financial, organizational, innovation, investment, marketing and human resource kind at the enterprise, region and state level. That will solve the existing problems and improve the competitive advantages of tourism organizations and businesses. The main prospects for further research in this direction is to determine the strategic directions of development of tourism activities, specification of the main directions of cooperation and interaction between the public authorities at the regional level, higher education, tourism organizations and enterprises that will ensure the competitiveness of the tourist product in the international and domestic markets, and rational distribution and use of tourism resources.

Article is written in Ukrainan


Boyko M. M., Grishnova O. A.
Management of Formation of Individual and Corporate Social Capital in the Service Sector (p. 211 - 218)

Aim of the paper is to present the results of the study manifestations and patterns of relationship of corporate and individual social capital in the service sector and the practical implementation of the mechanisms of formation of individual and corporate social capital in the traditional management functions. To identify the various manifestations of social capital and assess their organization, a sociological survey was conducted, which covers 118 employees of the firm "NADIA" (Ivano-Frankivsk). To define a set of management actions that are able to "run" the existing capacity of the social capital of the organization and enable productive properties of individual social capital was used the method of "brainstorming." To check on the influence of practice enhancing social capital on economic results of the organization was held large-scale project "Patriot firm." As a result, a system incorporating specific mechanisms for the formation of social capital in the traditional management functions. The implementation of this system in practice during the project "Patriot Company" gave a significant increase in economic performance of hotels and restaurants. Motivator enhancing individual social capital was the prospect of its conversion into other forms of capital, and this has prompted staff to build their own human, intellectual and social capital. The phenomenon of corporate social capital within the organization manifested in the form of cohesion and unity of the collective as a whole and solutions around specific projects. In the external environment, it appears as reputation of the organization, its recognition and commitment to customers.

Article is written in Ukrainan


Iastremska O. M., Sivash Y. M.
Synectics as a Method of Enhancing Creative Thinking of Staff (p. 219 - 223)

The purpose of the article is to study synectics as a method of enhancing creative thinking staff, revealing features of this method. Found that in the process synectics advisable to use three general types of actions: the "game" with words and definitions, the "game" with the denial of any key laws, standards, scientific concepts and the "game" metaphor. A core tool synectics – analogy and its variants: direct, personal, symbolic and fantastic. Synectics offered exemplary steps and is determined mainly by the irrational nature of this method, the lack of logic, and the need to abandon the triad "rationality - seriousness - solidity." Requirements were formed: broad outlook, leadership and organizational skills, knowledge of psychology. Requirements and also formed the participants of a synectic team. The characteristics (type of intelligence, emotion, age), their ratio, which members of such a group should have, contributing to maximizing its creativity. When building a synectic team it is most useful to classify the "innovators" according to the seven types of intelligence: linguistic, logical-mathematical, spatial, bodily-kinesthetic, musical, interpersonal. Synectic team should first be enabled by the expert in a particular field of knowledge, which conducted the study. He, depending on the situation, can play the role of "encyclopedia" or "criticism" and should act as a "translator". Reasonable and needed the usage of the process of creating synectics innovation, finding solutions through the manifestation of this method synergies that provided versatility of its participants.

Article is written in Ukrainan


Biryuk E. G., Smolska O. Y.
Documentation of Production and Yield of Horticulture (p. 224 - 229)

The aim of the paper is to study the characteristics of the primary accounting in horticultural enterprises as it provides timely, accurate and comprehensive information for the analysis of the enterprise in general and influences effective management decision making. The paper analyzes the current state of the primary accounting of costs and yields of horticulture, it also identifies all weak points, offers ways for its improvement and substantiates the necessity to improve the documentation of qualitative indicators of horticulture products. The author suggests that agricultural enterprises that produce horticulture products should use in their practice Horticulture receipt journal (for specialized farm businesses) and the Act for marking of horticulture products in fruit storage warehouses, which has been improved and clarified.

Article is written in Ukrainan


Boyarynova K. O.
Innovative Development of Engineering Enterprises Based on Noomanagement (p. 230 - 235)

Based on the general conclusion and processing of scientific achievements the role of noomanagement was defined in the formation and development of nooeconomics. As a result of research and explication of organizational and economic foundations, the content of application of noomanagement to innovative development of engineering enterprises was outlined. The main formation dominants of noomanagement for innovative development of mechanical engineering was proposed and justified: transcendence of micro-management with the integration of meso-and macro-processes; change in the vector of investment support from investment and innovation model to innovation and investment; focus on management of innovation sustainable self-development. The development of methodological basis and methodological tools for the implementation of noomanagement into management technology of innovation development was defined as a promising direction for further research.

Article is written in Ukrainan


Vasiutkina N. V.
The Theoretical Aspects of the Understanding of the Category (p. 236 - 242)

The aim of the article is the systematization and analysis of major theoretical concepts of "enterprise development" category, the definition of various relationships with the aim of grouping according to certain criteria and formulation of the author's position of understanding of this category. The article examines the theoretical foundations of the concepts of "development", "development of the enterprise." Systematization of viewpoints allowed researchers to justify various relationships in their positions and highlight four approaches, defining the essence of understanding and a set of basic components, which are the key in the formation of a particular campaign for the development of the enterprise. It was suggested to consider the progressive development, which is based on the quantitative growth of the company. In the adaptation development the focus is on increasing the flexibility to change the passage through the various stages and crises. Transformational development occurs by changing the qualitative status through the accumulation and use of capacity, where the dominant advocate changes in structural and functional characteristics under the influence of internal and external environment. Sustainable development includes finding the balance and stability of the enterprise resilience by maintaining their high potential in the future. The systematization allowed the author to form her own vision of the category of "enterprise development".

Article is written in Russian


Kavun O. A.
Diversification of Business Networks Activity in Trade: its Essence, Forms, Motives and Risks (p. 243 - 248)

The paper examines and analyzes the essence of the concept of “diversification” in the various sources of information and concludes that the vast majority of definitions is dedicated to diversification of manufacturing enterprises. Basing on this fact the author introduced the definition of diversification of business networks activity in trade. The paper investigates the meaning of the resource concept as a modern methodological basis for the study of corporate diversification theory. The article classifies diversification of business networks activity in trade according to a number of features and determines the main directions for diversification of business networks activity in trade that are manifested in modern conditions. We explore the motives making the management of corporate trade structures decide on diversification of activity, as well as emphasize that effective management transforms motives to benefits from the operation of a diversified business structure. The paper determines that the diversification of business networks activity in trade is a complex and multifaceted process, with inherent risks. Under these conditions, effective management of diversification of business networks activity in trade becomes more and more important, during which special attention should be paid to the management’s common vision of the integrity of the future structure operation, goal setting and developing appropriate objectives as well as optimal combination of components and ensuring their coherence.

Article is written in Ukrainan


Ovsiuk N. V.
Organizational and Economic Bases for the Establishing of Internal Control over Labor Costs (p. 249 - 254)

The article describes the organizational and economic bases for the establishment of internal control over labor costs under market conditions. The author analyzes the status and trends of the effectiveness of internal control forming these costs. Given the critical analysis of the existing views on the consistency of the theoretical and methodological aspects of internal control, the existing level of methodical maintenance of internal control of labor costs was assessed. The study of internal control of labor costs was realized with regard to the existing legal provisions. The study improved methodological support of internal control over labor costs through technological separation on preliminary, current and subsequent control at all stages of implementation that is able to prevent duplication of subjects of internal control and ensure consistent implementation of checks.

Article is written in Ukrainan


Petrychenko P. A.
Factors Influencing the Relationship Marketing and Corporate Image of Tourism Enterprises (p. 255 - 261)

The aim of the article is to study the impact of relationship marketing on corporate image and service quality in tourism enterprises and explore the relationship between corporate image and quality of service. The article proved that one of the important problems of relationship marketing is to create intra-organizational responsibility for the process of interaction with customers. The system of factors DART was analyzed, including four blocks for constructing interactions between tourism enterprises and customers (dialogue, access to information, transparency and understanding of the risks). The article shows the transformation of the relationship between tourism enterprises and consumers from the concept of "enterprise thinks" to the concept of "consumers think." The difference between the measurement of quality of goods and quality of services was justified. Statements that characterize the elements of relationship marketing, corporate image and service quality of tourism enterprises were suggested. The prospect of further research in this direction is to determine the extent of consumers’ involvement to the creation of common value of the services. Further development of relationship marketing can logically lead to the formation of an effective management system to the customer experience.

Article is written in Russian


Salun M. М.
Deterministic Factor Analysis of the Resource Potential of the Enterprise (p. 262 - 267)

The aim of the article is the construction of economic and mathematical model, which allows to investigate the factors influencing the value of the resource potential of the enterprise. Factor analysis provides a preliminary assessment of the resource potential of the enterprise. Methodological approaches to the assessment of the resource potential of the enterprise different depth, direction of research, degree of generalization of the resulting indicators. Due to deficiencies identified in methodologies for assessing the resource potential of the company a hypothesis about the possibility of using the valuation of the resource potential of the enterprise during the deterministic factor analysis was suggested and multiplicatively additive deterministic factor model of resource potential was formed, which defines the relationship of the factors forming the resource potential of the company, directly relates the resource potential of the enterprise with a profit from the sale and the amount of working capital justifies linear nature of their relationship, the analysis of influence factors on the score-argument parameter. As a result, the deterministic factor analysis revealed rapprochement of logistical costs, labor and financial components of the resource potential (the informational component remains at the level of 3% of the value of the material and technical component) and positively influencing factors – marketing, human resources, information (factors negatively affecting the resource potential of the company, were profitability growth components of the resource potential of the enterprise).

Article is written in Russian


Sendzyuk M. A., Naumenko I. V.
Models of Balanced Metric Systems and Their Support Technologies (p. 268 - 273)

The aim of the paper is to analyze and research enterprise management systems and their support technologies. Basing on these results it is necessary to investigate whether it is possible and feasible to implement the BSC model in enterprises. The results of our analysis show that there is a need for creating and implementing the BSC model in state enterprises that repair and construct railcars. The model should comply with the company’s requirements and its characteristics. The study of GSP computer tech support has shown that there are many choices of software offered by Western, Russian and Ukrainian companies, but the systems are implemented only in large companies, such as oil and gas, telecommunications sector, banking sector as well as transport monopolist companies. Primarily, it is determined by the fact that most managers are not aware of the existence of such software. Not having been implemented in state railway companies yet, BSC is recommended for implementation in the company for railcars repair and construction companies, whose competitiveness will thus increase.

Article is written in Ukrainan


Tkachenko S. A.
Autochthonous Characteristic of the Connection Within Subsystem of Economic and Analytical Information Processing in the Functional Development of Special-purpose Control Systems of Industrial Enterprises and Scientific-production Associations of Modern P (p. 274 - 284)

Taking into account the complexity of the subsystem of economic and analytical model of information processing in business management systems, the purpose of the article is to show its information links for the first time, explore: internal communication management subsystem that form it as a whole; external to the subsystem information exchange. By analyzing the works of scientists and practical experience, it was determined that the information interrelations within economic and analytical information processing subsystem, in contrast to other subsystems of enterprise management, are insufficiently examined. The approach to ensure that all of the internal and external relations of economic and analytical information processing control systems, integrated in the scheme is an information model of the subsystem was grounded. Information model is adequate to the analysis processes in enterprises; it is characterized by the simplicity of performance and stable functioning given the adjustments of incoming and outgoing data, correcting errors and provides for the development of the subsystem. Considering the complexity of linking of economic and analytical information processing enterprise management system with control systems of the upper and lower levels, and lack of development issues that goes beyond the creation of the subsystem and should precede the design analysis, this problem deserves a special study. Although the points relating to the creation of economic and analytical information processing enterprise management subsystem were tested in practice and are not doubted, the proposed concept should be seen as evolving. The studies – this is the first approach to an actual, complex problem of enterprise management. Many questions have only been identified and should be the subject of research.

Article is written in Ukrainan


Shabelnyk T. V.
Models of Pharmaceutical Company Retail Management (p. 285 - 289)

In this paper we developed a set of models of retail management of a pharmaceutical company. Implementation of management models’ complex of a pharmaceutical retail chain that allows the system of management to decide on the need to develop alternative marketing strategies or adjusting existing marketing strategies relevant clusters of pharmaceutical products. Based on the evaluation of the effectiveness of the process of retail sales of pharmaceutical products clusters management system decides on the effectiveness of marketing strategies for these clusters and, if necessary, may decide on their adjustment. After the implementation of marketing strategies the additional marginal income, potential of additional marginal revenue, marginal revenue and potential of less than expected marginal income are defined. Based on these characteristics, the economic efficiency of the developed marketing strategies is defined and the decision on the need for adjusting them is made.

Article is written in Ukrainan


Zhukovska V. M.
Preventing the Socio-behavioral Risks for Staff in a Trade Enterprise (p. 366 - 372)

The aim of the article is to substantiate the nature and varieties of social and behavioral risks for staff, the study of the prerequisites of their occurrence in the trade, as well as to prevent social and behavioral risks based on cognitive-behavioral approach proposed target model of effective management of the enterprise personnel. The article justified essence of the concept and subspecies of socio-behavioral risks, the sources of their occurrence in the socio-psychological, sociological and economic contexts of the enterprise trade. Based on cognitive-behavioral approach, the system model of behavior management of staff was developed, which displays the presence of unity and a causal link between the human resources processes and motivational nature of the competence and conduct of staff in achieving targeted results of the enterprise. The basic causes and prevention of social and behavioral risks in the enterprise trade were revealed.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №3-2014

Androsova T. V., Kruhlova Y. A., Kozub V. O.
International and Domestic Experience of Defining a Financial Result as an Object of Monitoring in a Trade Enterprise (p. 194 - 201)

The purpose of this article is to present the results of examination of the essence, characteristics of calculating and directions for control of the financial performance of a commercial enterprise. The essence of the financial results of the company as a result of the financial evaluation of the company was shown, representing the difference between the revenues and expenditures of the current activities of the company in accordance with the regulations of the accounting system. A comparison of the profit and financial performance was made, taking into account the nature and valuation models, as well as the degree of identification of elements that are taken into account in determining the income and financial results. The features of the definition of financial results under different accounting systems and reporting were given. The views of financial results of an outlet with the sequence of their formation and the interests of stakeholders were shown. As objects for monitoring the following types of financial results were outlined: gross profit (loss), the financial result from the sale, other operating revenues, operating activities, EBITDA, NOPAT, the financial result of the investment, financial, other conventional and other types of ordinary operations, the financial result before tax, the net financial result, the capitalized earnings.

Article is written in Ukrainan


Biryuk E. G.
Approaches to Accounting Policy when Displaying Information on Intangible Assets (p. 202 - 207)

The purpose of this work is a critical evaluation and systematization of information on intangible assets when they are displayed on the dictate of accounting policies in accordance with the laws of Ukraine, with a view to their more rational organization that would create accurate and truthful information about such assets in the enterprise. This paper analyzes alternatives for displaying information on intangible assets on the dictate on accounting policies, which are regulated at the legislative level. Additional elements for the dictate of accounting policies when displaying information about intangible assets were suggested.

Article is written in Ukrainan


Bliznuk O. P., Goprynchenko A. Р.
Evaluation of Efficiency of the Financial Resources Management in Retail Trade Enterprises in Ukraine (p. 208 - 219)

The purpose of this paper is the implementation of a comprehensive evaluation of the effectiveness of financial management in retail through a systematic approach that provides a holistic view of the level of effectiveness of such control in the process of movement and transformation of financial resources at the stages of formation, distribution, reproduction and use; on operational, tactical and strategic levels of management of the company with the help of a reasonable system of economic indicators. The analysis of the effectiveness of financial resources for the enterprises of Ukraine was conducted; the main economic activity is the wholesale and retail trade, repair of motor vehicles and motorcycles for the 2008 - 2012 years period; as well as on the basis of the generated and surveyed selective sum-total of retail food trade. The influence of factors on the levels of local performance indicators (profitability, turnover) in a selective sum-total of commercial enterprises to target groups in the study of the relationship between the stochastic and productive factor variables using regression analysis was found. The criteria was defined and the system of indices of the developed methodological tools of the complex integral evaluation of the effectiveness of financial management in the retail outlets at different stages of the movement and transformation of financial resources, taking into account the hierarchical levels of the organizational structure of the enterprise management: operational, tactical and strategic.

Article is written in Ukrainan


Ilyash O. I., Get'manskiy V. O.
Theoretical and Methodological Framework and Application Recommendations for Evaluating the Performance of Commercial Enterprises under Economic Development Conditions (p. 220 - 226)

The effectiveness as an economic category was clarified, the process of measuring the effectiveness of trading activity on the basis of the implementation of functions was justified, the problem of its specification and parameterization based on the law of the descending marginal product were solved. It was proved that the criterion for measuring the effectiveness of acts of static and dynamic assessment of the effectiveness of trading activity that takes into account changes in applicable assets (resources), to increase the safety margin of the enterprise, and testifies to the merger (integration) and a downward impact of economic fluctuations in the current economic macro-and micro systems. For the methodology used an algorithm was produced and directions forecasting gross value indicators on the basis of the pessimistic scenario were suggested, given the current dynamism of the domestic economic system. Comparison of global standards for reporting (IFRS / US GAAP / FAS) and assessments (F7, F9, P3 ACCA) of the financial and economic activities of commercial enterprises.

Article is written in Ukrainan


Kineva T. S., Glushko O. V.
Relevance of Accounting Information Appropriate for Management of Reproduction of Biological Assets of Perennial Plantings (p. 227 - 233)

The article discusses the questions of the essence of relevance of accounting information appropriate for making managerial decisions during the processes of reproduction of biological assets of perennial plantings. The need for development and implementation of methods of forming accounting information taking into account managerial needs and requirements is substantiated. An accounting and analytical system for managing reproduction of biological assets of perennial plantings is proposed which is based on the systemic approach, varying approaches to the development of individual managerial decisions, comprehensiveness of formation of managerial decisions, taking into account particular features of an organization. The following elements of the accounting and analytical system are singled out: subjects and objects of the reproduction management process; reproduction objective within the context of stages and sources of funding; methods and ways of provision of accounting information; effectiveness assessment of reproduction of biological assets of perennial plantings; evaluation of reproduction risks; making managerial decisions. The proposed accounting and analytical system implies effectiveness assessment of reproduction of biological assets of perennial assets, and allows obtaining information on the efficiency and practicality of agricultural operations. A crucial component of the proposed accounting and analytical system is evaluation of risks, and the result of its functioning is making managerial decisions during the process of reproduction of biological assets of perennial plantings in the long term.

Article is written in Ukrainan


Kozhushko O. V., Kalinkin D. V.
Assessment of the Internal Audit of a Budget Institution (p. 234 - 239)

The purpose of this paper is to develop a system of indicators for assessing the state of the internal audit of a budget institution. To develop a system of indicators for assessing the state of the internal audit of budget institution the results of assessment of the effectiveness and quality of functioning of internal audit departments in some ministries and central bodies of executive power, where internal audit departments were established, were analyzed and summarized by the bodies of the State Financial Inspection. The authors have identified the main areas of internal audit assessment of the state budgetary institution, as reflected in the performance assessment of the internal audit of the budget institution, which includes: HR component, showing the number of staff of internal auditors, their work load and the quality of the qualification; productive component, which determines the number of identified internal auditors and redressed violations, the number of the recommendations of the internal auditors, which were introduced in the budget after the establishment of their provision, and organizational component, disclose the relevant amount of internal audit plan, the timing of the implementation. The prospect of further research in this direction is the development of a methodological approach to assess the state of the internal audit budget institution.

Article is written in Ukrainan


Kuzmin O. Y., Zhezhukha V. Y., Gorodyska N. A.
Foreign Experience in Engineering Activities (p. 240 - 245)

The objective of the article consists in studying foreign engineering experience and comparing it with the domestic experience in order to reveal the strengths and weaknesses of the latter, determining the primary lines of its development and establishing the possibility of utilization of the world engineering achievements in the domestic national economy. A general description is provided for the world engineering market, characteristics of its structure are presented. The geographical pattern of demand and supply of engineering products is considered. Evolution stages of engineering companies are singled out. Legal aspects of regulating legal relations in the engineering sphere in economically developed countries are described. Primary international engineering company consolidations are listed as well as the largest individual representatives of this business. Considering the foreign experience, the importance of forming engineering consortia is emphasized. The role and importance of foreign engineering companies in the sphere of innovative economic development is described, as well the range of their activities. Examples of formation of engineering clusters are listed. Distinctions between the domestic and foreign engineering are elaborated on concerning the subject matter of the texts of engineering agreements, approaches to conducting working operations while providing engineering services, making managerial decisions, as well as utilization of business intellectualization tools. Principal competitive advantages of foreign engineering companies in comparison with the domestic ones are listed, and explanation is provided for low diversity of the former on the domestic engineering market. The prospects of further studies in this field should consist in determination of top-priority tasks for domestic engineering in the short term taking into account foreign experience.

Article is written in Ukrainan


Kulieshova N. V.
Factor Model of the Significant Factors in the Macro Environment of Tourism Enterprises (p. 246 - 254)

The article is aimed at developing of a factor model based on significant factors in the macro environment of tourism enterprises. In the article the evaluation and analysis of the factors in the macro environment of tourism enterprises are conducted using the principal components method. The actuality of registration of the macroenvironment factors influences for the purpose of the effective operation of tourism enterprises is grounded. The main types of region's potentials are proposed, by which a reliable determination of the most influential factors in the macro environment can be facilitated, among them demographic, socio-economic, infrastructural (common and recreational), natural-ecological, historical and cultural factors. Using the correlation analysis a preliminary selection of the most influential factors in the macro environment is carried out. By using the principal components method the reduction of the influential factors in the macro environment is conducted and formation of the latent, principal components with the important elemental composition is grounded. Based on the calculated coefficient of the information content of the principal components, the interpretation with such content as «development of the material base of tourism», «paying capacity of the consumers», «marketing network of the tourist enterprises» is accomplished. With consideration for the obtained results a factor model of the significant factors in the macro environment with minimal loss of the information content was developed.

Article is written in Ukrainan


Lazareva M. G.
An Algorithm for Constructing a Balanced Business Portfolio of the Holding Company (p. 255 - 261)

The purpose of this paper is the creation of an algorithm of a balanced portfolio of a holding business. We propose an algorithm of the process of restructuring the business portfolio in order to achieve its balance. The creation of an algorithm is based on a systematic approach involving a comprehensive study of external and internal environment of the holding in their mutual influence and relationships. Balance indicators serve two basic principles of portfolio structure and combination of profitability and sustainability of the portfolio, which must follow the proportion of "golden section". The use of the basic strategic and tactical selection criteria and monitoring businesses in the business portfolio holding was suggested. Tactical criteria help to assess the capabilities of the existing businesses, strategic – opportunities of the industry in which this business is growing. A typical set of criteria to the ground and providing businesses of the holding was developed. Tactical criteria include: raw materials inventory turnover; pace of sales that evaluates the opportunity to make periodic payments to the turnover; availability of sufficient quantities of turnover; the possibility of monopolization (or capture of a bigger share of the market). Strategic criteria include: the profitability of the industry; stability of the industry; low level of risk in the industry; environmental cleanliness industry; prospects of the industry. An original set of criteria to provide business within the system, on the open market and the general criteria to provide business. The proposed set of criteria provides top management convenient and effective tool in the construction and subsequent monitoring of a balanced portfolio of businesses. The algorithm was used in the practice of the corporation "Ukrpodshipnik." Since each holding is a unique formation, the proposed algorithm and criteria for businesses can serve as a template for the practical application in each case. The originality of the approach lies in the fact that the author has outlined the boundaries of balance, the limited proportions of the "golden section"; the proposed algorithm and the basic criteria and providing businesses are universal for all of the business portfolio: from specialized holdings to diversified.

Article is written in Russian


Маnzhura O. V.
Potential for the Development of Productive Agricultural Cooperatives on the Basis of Business Planning (p. 262 - 267)

The evaluation of status indices and dynamics of personal peasant farms in Ukraine was made: the proportion of households containing cattle and poultry, with privately owned agricultural equipment; the proportion of the area of land owned by the farms intended for personal and commercial farming. It was concluded that there is a high business activity of personal peasant farms and significant potential for development of production of agricultural cooperatives. The analysis of the distribution of personal peasant farms in regions of Ukraine was conducted, its normal character was established, and regions with low, medium, and large number of farms were identified. The key factors of creating an agricultural production cooperative, and its success were identified. Two stages of business planning in the agricultural production cooperative were proposed. At the first stage, the purpose of creation, the potential business, operations, financial costs, sources of financing are determined. In case of the positive conclusion, a detailed feasibility study is carried out: description of the business activities, market research and a plan for their implementation, management plan, technical and operational plan, financial plan.

Article is written in Ukrainan


Piddubna L. V.
Paperwork as a Component of E-business Infrastructure (p. 268 - 273)

The aim of the article is to analyze the current trends in records management as a component of e-business infrastructure, as well as justification for the need for the implementation of information systems and technology in the organization of documents of business entities. Systematizing and summarizing the scientific achievements of scientists and specialists the features of information systems that are used to automate document-business needs of business entities were analyzed; the shortcomings of the current regulatory framework which regulates the electronic records management processes in Ukraine; the necessary and sufficient conditions for the introduction of electronic documents were covered; the basic requirements for the electronic documents intended for the storage for life were detailed. Based on the regulatory and law framework, by relative comparisons the concepts of "electronic document management" and "electronic document" were elaborated; the concepts of "digital signature" and "electronic document" were defined. The directions for the development of various spheres of e-business infrastructure were suggested: e-Government, e-Health, e-Learning, e-Commerce, and others. Expediency of implementation of the technical regulations to ensure the establishment of IT-foundation for the development of e-business infrastructure was grounded and the quality of services was assured.

Article is written in Ukrainan


Poluektova N. R.
Approach to the Management of the Services of an Enterprise Information System Based on the Data Envelopment Analysis (p. 273 - 278)

This article discusses the problems of increasing the efficiency of information management systems in large and medium-sized companies. The most progressive methods of management for such systems involve the service approach, within the framework of which the system's efficiency can be considered as the overall efficiency of different services provided by other units of the company. Using this approach, it is proposed to evaluate the efficiency of services with use of data envelopment analysis (DEA). The method involves estimating of the relative technical efficiency costs for organizing the information services in terms of proximity to planned indicators of the quality of the services. Despite some difficulties of the implementation, the offered method of efficiency evaluation will help to identify poorly performing services and the origins of such inefficiency.

Article is written in Russian


Yarkina N. M.
Theoretical Aspects of Assessment of Enterprise Management Effectiveness (p. 279 - 285)

The objective of the article is studying and systemizing theoretical aspects of assessment of effectiveness of enterprise management. The article considers assessment of enterprise management effectiveness as a unity and interrelation of its procedural and criteria-based aspects which require development of a corresponding procedure and establishment of quantitative and qualitative characteristics of the assessed object which correspond to certain criteria. Approaches to description of the essence of the term “enterprise management effectiveness” are studied, and an integrated resource-target approach is proposed which allows expanding the ontological limits of the studied category. A classification is proposed for enterprise management effectiveness. Objects and assessment criteria of enterprise management effectiveness are singled out, and an assessment procedure is proposed. Groups of criteria for assessment of enterprise management effectiveness enable comprehensive analysis and characterization of the assessed objects. It is proposed to use a management effectiveness coefficient along with a system of traditional indices for assessment of enterprise management effectiveness.

Article is written in Russian


Iastremska O. M., Zelenskyi M. V.
Formation of Organizational Support for Implementation of the Outsourcing of Logistics Functions in the Enterprise (p. 286 - 293)

The aim of the article is to develop theoretical and practical recommendations to assist the formation of the organizational support for the implementation and fulfillment processes of the outsourcing of logistics functions. In the research process the abstract-logical and structural-logical analysis was used – in the theoretical generalizations and in forming proposals on the content of the organizational preparations for outsourcing; a systematic approach was applied for the purpose of working out scheme of the outsourcing of logistics functions. The necessity to develop theoretical and practical recommendations to harmonize the tasks of the implementation stages of the outsourcing of logistics functions with the relevant organizational measures was grounded. The conducted study made it possible to develop a scheme of organizational support for iterative stages of the implementation process of the outsourcing of logistics functions, application of which displays the goal of the organizational measures and will determine the organizational conditions for achievement of the basic objectives of an enterprise. The designed approach to optimization of the organizational structure of the enterprise management and to the definition of areas of responsibility and organizational authority of the outsourcing members is appropriate for domestic industrial machine-building enterprises during the preparation process for implementation of the outsourcing of logistics functions.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №4-2014

Manoilenko O. V., Aleksandrova V. O.
Evaluating the Efficiency of Business Processes of the Integrated Corporate Structures (p. 249 - 255)

In the article, the main points of methodological approach to forming criteria for evaluating the efficiency of business processes is proposed. The approach is based on studying the relationship between innovativeness and magnitude of the end-to-end business processes in the integrated corporate structures, determining the hierarchy of their construction and narrowness of their relationship with release of the final product. As a result, an evaluation of significance of the individual business processes is accomplished. When comparing the decomposed system of goals of a separate business unit with the indicators of determining the efficiency of key business processes, the criteria for evaluating their efficiency are being formed. The proposed points are considered as a basis for managerial decisions on the need for (possibility of) their re-engineering and outsourcing with the aim to enhance the efficiency of activity of the integrated corporate structure as a whole. To achieve these goals, formation of partial integral indicators of the efficiency of business processes is suggested, an evaluation of their level allows to make weighted decisions about the need for re-engineering or feasibility of an outsourcing.

Article is written in Russian


Vasylchuk I. P.
Theoretical and Methodological Approaches to Determination of the Essence of Sustainable Corporate Development (p. 256 - 261)

The objective of the article is systematization and analysis of the existing theoretical approaches to determination of the essence of sustainable development of corporations. The article studies the theoretical sources of the corporate sustainable development concept. The sustainable corporate development concept was found to be grounded in the conceptual framework of the stakeholder approach, to have developed from it. Arguments were provided to show that the triune sustainable corporate development concept must be viewed as a contemporary management paradigm within the system of strategic corporate management. The study analyzes the existing scientific perspectives of domestic and foreign researchers on the essence of the notion “sustainable corporate development”. A tendency to mostly application-oriented consideration of the issue of sustainable corporate development was identified. Three theoretical approaches to interpretation of the essence of sustainable corporate development were singled out, namely the normative, the innovative approaches, as well as the approach aimed at preservation of the capital substance. The author’s own view on the essence of the sustainable corporate development concept was proposed. The study concludes that most leading corporations of the world currently associate their future development with the principles of sustainable development. Corporations intend to implement the sustainable development principles in their strategies and operations, which is likely to ensure a competitive advantage. Prospects for future research in this field consist in refinement of the theoretical and methodological foundations of the sustainable corporate development concept with a view to using the theory for development of practical measures.

Article is written in Ukrainan


Verba V. A., Lishchynska V. V.
Optimization of Commodities Portfolio as a Factor in Increasing the Economic Efficiency of Production Enterprise (p. 262 - 268)

The article is aimed to study the methodical aspects of the balance of products portfolio of enterprises of the baking industry as a factor of economic efficiency of their activities. The article clarifies definition of the terms «range of products» and «products portfolio». Criteria and methods of forming the products portfolio of production enterprise, as well as criteria of efficiency of commodities portfolios, have been determined. The relevance of change of the management approach to enterprise's product policy has been substantiated: from managing the range of products to products portfolio management. Management practices, related to range of products from industrial producers of bread and bakery products, were analyzed. The main approaches, used by directors of the studied enterprises in making management decisions about the structure of commodities portfolio, have been summarized. The products portfolio of JSC "Korostenskii hlibozavod" was analyzed by means of ABC and XYZ methods, the main directions for its optimization has been identified.

Article is written in Ukrainan


Voloshchuk L. O.
Innovative Activities and Development of Industrial Enterprises of Ukraine: Problems of Statistical and Economic Analysis (p. 269 - 274)

The article substantiates that management of the innovative development processes of industrial enterprises requires corresponding analytical data which must be formed within the systems of statistical and economic analysis and reflect both developmental trends and features demonstrating that this development is innovative (innovative activities and innovation potential); also key indicators of statistical analysis of innovative activities and development used both in Europe and in the domestic practice were studied; their systematization allowed establishing that the domestic statistical reporting gives the possibility to evaluate only one factor of innovative development, namely innovative activities, without taking into consideration its relation to the indices of innovation potential and influence produced on the indices of economic development of enterprises; studying works of specialists in evaluation of innovative activities of enterprises and grouping indicators listed there allowed singling out essential blocks and levels of detail for analysis of innovative activities and development of enterprises, identifying certain faults in the set of tools employed for the economic analysis of innovative development of enterprises; rationale was provided for directions for improvement of the tools used to analyze the innovative development of enterprises and their data support.

Article is written in Ukrainan


Ilchuk P. G.
The Typology of Entry and Presence Forms of an Enterprise in Foreign Markets as Part of Formation and Implementation of the Internationalization Marketing Strategy (p. 275 - 281)

The objective of the article consists in studying and developing approaches to establishment of the typology of entry and presence forms of an enterprise in foreign markets, providing a more detailed description of individual types. On the basis of analysis, systematization, and generalization of works of domestic and foreign researchers, the entry and presence forms of enterprises in foreign markets were subdivided into four groups, the criteria being the level of participation of the enterprise and the configuration level of activity types in the value chain, which is likely to ensure detailed elaboration and study of the essence of the entry and presence forms of an enterprise in foreign markets. The advantages and disadvantages of the entry and presence forms of an enterprise in foreign markets were systemized according to the criteria of the internationalization level and acquisition of knowledge (skills) which should allow optimization of managerial decision-making in terms of formation and implementation of the internationalization marketing strategy of an enterprise. The article also provides substantiation for the observation that individual types of entry and presence of an enterprise in foreign markets can be the next developmental stages of the simplest entry and presence forms of an enterprise in foreign markets. The prospects for future research consist in the development of methodological and practical recommendations for the entry and presence of an enterprise in foreign markets as part of the internationalization marketing strategy of an enterprise taking into account the findings of this study.

Article is written in Ukrainan


Labunska S. V.
A Framework for Construction of an Economic Security System of an Enterprise Pursuing Innovative Activities (p. 282 - 289)

The objective of the article consists in the development of an economic security management system of an enterprise within the context of its innovative activities. The study allowed solving the following tasks: more specific definitions of the terms “economic security of an enterprise” and “mechanism of economic security system management of an enterprise” were developed, the functional of the categorial meaning of economic security of anenterprise (ESE) as well as an algorithm for implementing the ESE system management mechanism were developed, rationale was provided for construction of an ESE system based on the rhizomatic approach with a view to taking into account the effect on the innovative activities management system, and this foundation was used to improve the definition and structure of the business framework of an enterprise, the necessity for ensuring the ability of the system to develop and self-organize was substantiated as it is a crucial component of achieving the desired level of economic security in the process of innovative activities pursued by an enterprise. The author formulated the principles of construction of an economic security system within the rhizomatic approach taking into account specific aspects of implementing the proactive strategy of an enterprise, which enabled developing an algorithm for itsfunctioning mechanism within the context of innovative activities. The developed approach to organization of operational safety and interdependence of subject-oriented management systems functioning allows optimizing the work of all subsystems of the overall enterprise management system based on the efficient operation of the ESE management mechanism.

Article is written in Ukrainan


Mekhovych S. A., Tkachenko M. O.
Forming a Theoretical Approach to Development of Strategy Maps for Reengineering of the Innovative Development Management Process at an Industrial Enterprise (p. 290 - 297)

The objective of the article consists in the development of a methodological approach to formation of strategy maps for reengineering of management of the innovative development at an industrial enterprise. The study focuses on the theoretical aspects of using a balanced system of indicators and strategy maps and proposes utilization of these tools in the process of reengineering of the innovative development management of an enterprise by constructing strategy maps for enterprises which are segmented with the aid of the matrix “economic efficiency – innovative activity rate – enterprise management system”. The article discusses the primary stages of forming strategy maps for reengineering of the innovative development management process and describes a strategy map constructed for enterprises of one of the matrix segments which allows determining an exhaustive list of tools for improving the efficiency of their innovative development processes. Prospects for further studies consist in forming a methodological approach to assessment of efficiency of using tools for reengineering of the innovative development management processes at enterprises.

Article is written in Ukrainan


Mieshkov A. V., Mentel O. Y.
Improving Assessment Tools of Investment Attractiveness of the Company in Accordance with Modern Market Challenges and Changes of the Applicable Law (p. 298 - 304)

The aim of the article is to adapt the methodology of investment attractiveness evaluation due to changes in laws and regulations governing the preparation of the financial reporting forms, and improvement of the evaluation in connection with the increasing role of intellectual capital in the production process. The coordination of procedures for assessing the investment attractiveness of enterprises in Ukraine before and after the change in national accounting standards in 2013 is made. By taking into account the current needs of investors, there are allocated new groups of indicators that reflect the level of investment attractiveness of the company. There are refined indicators characterizing human capacity and the efficiency of the intellectual capital of the company, the integrated use of which will improve the quality and informativeness of the results for determining the attractiveness of business entities.

Article is written in Ukrainan


Panasiuk I. P.
Specific Aspects of Forming the Tariff Policy of an Airline Company (p. 305 - 310)

The objective of the article consists in refinement of methodological approaches to the process of forming the tariff policy of an airline company with application of aggregate tariffs as a certain set of tariffs formed according to a homogeneous operational focus and reflecting characteristic features of the existing market environment. The article deals with the process of forming the tariff policy of an airline company as a significant component of its commercial activities which ensures competitiveness of the airline company on the air transport service market and positive financial results. Finding a solution to the problem of efficient tariff rate setting within the variable context of market environment serving as an economic lever for profit growth will ensure improved efficiency of operations of the airline company and achievement of a certain cost-effectiveness level, which will help the airline company survive within a challenging economic environment. For this reason, solving the task of setting tariff rates by an airline company taking into consideration its objectives, strategies, and methods determines the relevance of forming aggregate tariffs. For alignment of basic business processes of the airline company, estimation of the required resources, as well as their optimum utilization, a mechanism should be employed which allows achieving a specific goal of the airline company with varying mutual effects taking place, realizing a complex of its strategic objectives through an efficient tariff policy. The influence mechanism is essentially a multi-aspect analysis of integrated indicators of company operations from the perspective of its strategic priorities, anticipated profits, risks associated with implementation of the tariff policy with a view to balancing the interests of all market participants, which necessitates estimation of the viability of implementation of aggregate tariffs and taking into account expenditures resulting from this decision. The conducted analysis allows drawing a conclusion concerning viability of functioning of aggregate tariffs of an airline company aimed at reducing the total of expenses and increasing profits, which can be achieved by providing an adequate and timely response to emerging risks and potential threats. For this reason, the ultimate goal of forming aggregate tariffs concerns the nature and value of the costs associated with operating processes and reflecting the degree of their interaction and the amount of saving achieved by the airline company.

Article is written in English


Piddubna L. I., Ivaniienko K. V.
Systemic Imperatives for Formation and Development of the Export Potential of an Industrial Enterprise (p. 311 - 316)

The objective of this study consists in the analysis and systematization of systemic imperatives for formation and development of the export potential of an industrial enterprise. By using analysis, synthesis, and generalization of data from scientific literature in the field, external and internal imperatives for formation, utilization, and development of the export potential of industrial enterprises were singled out. Internal imperatives are determined by consistent patterns in functioning and development of systems, and external imperatives reflect requirements and limitations imposed by the “supersystem”. The study allowed identifying functional levels of the export potential of an industrial enterprise and imperatives for their development. Simultaneously, within the context of the market and competition-based mechanism coordinating the results of the international economic cooperation, ensuring the imperative of competitiveness becomes a top-priority task in terms of strategic planning, identifying managerial objectives and the strategy of export potential development of industrial enterprises. Prospects for future research consist in further studies aimed at improvement of the export potential management system of industrial enterprises taking into account the listed imperatives for its formation, utilization, and development.

Article is written in Russian


Popova O. Y., Kuznetsov V. Y.
Economic and Institutional Conditions Justifying Energy Efficiency of the Enterprise (p. 317 - 321)

The aim of the research is to clarify the nature of economic and institutional conditions justifying the efficiency of economic activity of the enterprises on a new basis, a feature of which is the use of energy equivalent to the formation of the results and costs over time. The methodical framework for the assessment of efficiency of economic activity of the enterprise is worked out. Clarification of the effectiveness from the perspective of indicators, criteria and conditions is analyzed. There are argued disadvantages of traditional assessment system which are associated with static when considering the effectiveness of the main components - income and expenses. The necessity of using dynamic performance and efficiency of the concept of "energy efficiency of the enterprise" is proved. The use of energy equivalents for measuring income and expenses is offered. Updated methodological basis for calculating the value of energy efficiency of the company, which is based on the Pareto optimum is specified.

Article is written in Ukrainan


Popova O. Y., Ena Y. K.
The Character of Motivation for Production of Eco-Friendly Products at Enterprises (p. 322 - 326)

The objective of the article consists in determination of the substance of eco-friendly products on the basis of economic characteristics, which should allow forming a body of consistent incentives to invigorate environmental innovation at enterprises and enhance the financial and economic business outcomes. The article provides a study of characteristic features and conditions for implementation of environmental innovations at enterprises. The article also describes the interconnection among strategies, tactical tools, and the economic outcomes of implementation of environmental innovations. The substance of eco-friendly products as a factor in improvement of economic efficiency of an enterprise was clarified. A system of forming the incentives to produce eco-friendly products at three levels was proposed, namely the investor, the producer, and the consumer levels. The basic principles of motivation for production of eco-friendly products were formulated, whose application allows simultaneous improvement of the ecological and economic characteristics of the business operations of an enterprise.

Article is written in Ukrainan


Strokovych A. V., Zhukova D. A.
Theoretical Grounds for Forming the Strategic Choice System of an Enterprise (p. 327 - 333)

The article analyzes the existing approaches to forming a strategic decision and making a strategic choice of an enterprise. Since this category of strategic management is not widely used, there is a necessity for drawing clear terminological distinctions between the basic definitions employed by researchers while developing a methodology for strategic choice. Since the article deals with study of the strategic choice system, it contains the definitions of such categories as the system, strategy, strategic decision, strategic choice, strategic alternative, and distinctions are made between strategic decision, choice, and alternative. On the basis of the analyzed literature, the authors constructed a scheme of the mechanism of forming a strategic choice and making a strategic decision taking into account the classical stages of strategic alternative development – analysis of possibilities, hazards of the external environment and assessment of the strengths and weaknesses of the internal environment.

Article is written in Ukrainan


Chajka T. Y.
Features and Area of Application of Balance Method in Planning of Logistical Support (p. 334 - 338)

The article considers issues of using the balance method in planning of logistical support. Features and area of application of balance method as a tool to implement logistics management based on balance and proportionality were analyzed. Approaches to application of balance method as in building the balance logistical support models, so in decision-making about support tasks related to construction of deterministic models; determining the degree of influence of individual factors in conducting economic analysis; analysis of efficiency of use of material resources; and control of correctness of the analytical calculations as such, have been refined.

Article is written in Ukrainan


Shumilo O. S.
Specific Aspects of Scientific Approaches to Defining “Economic Security of an Enterprise” (p. 339 - 344)

Issues associated with economic security of an enterprise tend to gain in relevance both in terms of science and research and practical application. The number of published works, research-to-practice conferences, seminars dealing with problems of economic security of enterprises is currently on the increase. By analyzing various scientific works, it is possible to detect a shift in the approaches to defining the essence of the term “economic security of an enterprise”. The article analyzes the existing scientific approaches to defining the term “economic security of an enterprise”, systematizes and classifies the existing economic definitions into two groups: those based on the enterprise’s fulfillment of its basic operational goals and those based on the concept of protectability of the enterprise against internal and external threats. Also, the author clarified, extended, and enhanced the essence of the term by taking into account primary operational goals of an enterprise and variability of the internal and external context.

Article is written in Ukrainan


Yakubiv V. М., Yakubiv R. D.
The Matrix Evaluation of the Management Efficiency and Development Prospects of Agricultural Businesses (p. 345 - 350)

The objective of the article consists in the development of a methodology for the matrix evaluation of management efficiency and development prospects of agricultural businesses. The article proposes an algorithm for classification of businesses according to their development prospects. A system of integral indices and indicators of their level for evaluation of the financial firmness and development prospects of businesses was substantiated. The matrix evaluation of the management efficiency and prospects of balanced development of agricultural businesses was proposed. The article also presents the developed methodological and organizational aspects of classification of businesses based on the balance degree and development prospects. 9 groups of enterprises combined into development prospect matrices were singled out, as well as their criterion values in terms of financial firmness, management efficiency, and development prospects. Rationale was provided for areas of improvement of the management system efficiency at the enterprise with a view to ensuring steady prospective development.

Article is written in Ukrainan


Ianchuk M. B.
Scientific and theoretical aspect of high-tech enterprises integration in an open economy (p. 351 - 356)

The purpose of this paper is the development of scientific and theoretical points and expansion of scientific and conceptual basis of economic integration, designed as a system concept that includes some theoretical principles, interpretations and definitions which will form the basis for the formation of an effective system of economic integration of competitive and globally oriented national high-tech enterprises. There is clarified the definition of economic integration of high-tech enterprises, which is represented in the present conditions by large multinational reproduction complexes and is one of the most important factors in the formation of a new model of an open economy in the form of a single world production cycle. It is ustified on scientific and theoretical level, that the basis of economic integration of high-tech enterprises in the development of an open economy is a property of integrity. On this basis, the author's definition of economic integration in an open economy is an internally coordinated process that involves participation of equal and independent members oriented in the manufacture of the product on the basis of a joint partnership subsystems, collective production and sharing activities provided there is a unity of purpose, strategies, collective and intangible assets, as well as on the basis of harmonization of economic interests to achieve certain economic benefits for participants. There is given the definition of integrative development (high-tech systems) as an agreed process for qualitative, quantitative and structural changes in their subsystems aimed at improving their complementarity, consolidation, organization and resource complementarity. Prospects for further research in this direction is in the formation of an effective system of market-oriented and globally competitive national high-tech enterprises in the creation of the global production cycle.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №1-2015

Burlan S. A., Katkova N. V.
Enterprise Performance Efficiency Audit: the Methodological Aspect (p. 187 - 193)

The article aims to study the theoretical and methodological aspects of enterprise performance efficiency audit and to develop recommendations on improvement of its procedure. The article considers the essence of enterprise performance efficiency audit and proposes its definition as a task aimed at ensuring certainty which implies evaluation of the efficiency of the management system of an enterprise and effectiveness of its business operations. The article identifies the targets, objectives and functions of the enterprise performance efficiency audit. This type of audit focuses on the efficiency of the organizational enterprise management system and effectiveness of business operations of the enterprise. The objective of enterprise performance efficiency audit is the study of the operational results of the business entity and assessment of the economic feasibility of its organizational management mechanism, development of recommendations on optimization of management technologies. Taking into account the overall paradigm of efficiency audit, the study identifies its primary criteria: economic feasibility, production capacity, productivity. The article discusses basic stages and procedures of enterprise performance efficiency audit. The authors propose a system of indicators for analysis of efficiency of the organizational system of enterprise management and evaluation of effectiveness of its business operations.

Article is written in Ukrainan


Glushko S. M., Kononenko Y. V.
Economic Efficiency of the Export-Oriented Enterprise in the Context of Synergistic Interaction: Dyssynergy-Synergy Paradox (p. 194 - 201)

Financial and production stability of the enterprise in an economy that is open for external markets is one of the most acute issues of Ukraine’s economy as of today. Development of an environment that is favorable for the sustainable development and effective (international) economic activities can be facilitated by a series of effects of cooperative and synergistic interaction of enterprises operating within an integrated group. The experience of such interaction and the problem of assessment of its economic efficiency were studied using the example of the EFEKT company grouping (based in Kharkiv, Ukraine) belonging to the cosmetics and toiletries industry and the medium-sized type of enterprises. The article discusses the “dyssynergy-synergy paradox”, its essence being the fact that the dyssynergy of non-neighboring production operations was transformed into the synergy of business processes by restructuring the enterprise. Interaction of enterprises results in reduced operational costs due to the optimum organization of the production process and logistics, reduced transaction expenses, improved financial stability of the group and its investment opportunities.

Article is written in Russian


Litovchenko I. L., Shkurupska I. O.
Formation of a Methodological Approach to Development of Integrated Marketing Communications (p. 202 - 208)

The article focuses on the development of a basic framework for a research and methodological approach to formation of a program of integrated marketing communications aimed at promotion of various goods/services by enterprises. The authors proposed to develop an IMC program based on the sequence of 12 stages of actions whose specific aspects are determined by the characteristics of the business operations of the enterprise. The top-priority task is identification of the target audience of the enterprise. The objective of the following stage is determination of the type of enterprise capable of satisfying the demand existing in the studied market. After that, the enterprise must identify the market and communication goals of the IMC agent in accordance with its market and marketing abilities. For the purpose of substantiating the choice of a method of development of IMC programs of enterprises, the authors proposed a matrix of correspondence of the type of an economic agent to the IMC program characteristics by the efficiency level. Depending on the implementation period, IMC programs fall into three types: short-term, medium-term, and long-term. Selection of suitable tools and marketing communication channels relies on the degree of involvement of the consumer relative to the goods characteristics, as well as the tools themselves and the avenue of promotion (“FCB” matrix). Communication messages are further formulated. The order of their issuance and placement in various communication channels are planned as a certain media plan. An important step in the development of the IMC program is establishment of the target level of IMC effects. In accordance with these and the level of overall marketing costs, the budget for implementation of the IMC program is formed. The final stage of the IMC program development is evaluation of the actual efficiency of the program.

Article is written in Russian


Pilevych D. S.
Application of the Systemic Approach to Study of Accounting (p. 209 - 217)

This article analyzes the primary approaches to determination of the essence of accounting as a science and an occupation. The article applies the systemic approach to study of the indicated type of record keeping, which allowed identifying basic elements of the accounting system, including the information on the economic state of the enterprise, the accountants, the accounting process, the theoretical, methodological, organizational, and resource provision for the accounting process. The article also analyzes the principal functions of accounting, among them the evaluative, information, analytical, control, social functions, and reveals their essence. It is currently a conventional practice to single out the following principles within the system of accounting principles detailed in the Law of Ukraine “On Accounting and Reporting in Ukraine”: prudence, complete release, self-sufficiency, consistency, continuity, accrual and matching of incomes and costs, prevalence of substance over form, historical (actual) cost, a single money measure, periodicity. The author extended the list with the following principles: adaptation, information transparency, timeliness, documentedness, responsibility, consideration of operational specifics.

Article is written in Ukrainan


Pisarenko V. V., Hurzhiy N. H.
Optimization of Logistical Distribution as a Way of Improving the Sales Strategy of Meat-Processing Factories (p. 218 - 225)

The article aims to form a sales strategy of meat-processing factories, determine the mechanism of its implementation, and provide a rationale for the selected approach to optimization of the logistic distribution of meat-processing factory output at the sales stage. The work proposes a stage-by-stage scheme of carrying out the optimization procedure whose objective is minimization of transportation costs during the physical distribution of output at a sales outlet. Using the Clarke-Wright algorithm and the example of the meat-processing industry, the study allowed identifying the optimum transportation routes which take into account the location of the sales points and goods traffic volumes. A scheme of output distribution transportation routes was constructed which is optimum by the criterion of minimum costs. Practical testing of the proposed approach at the studied meat-processing enterprise allowed evaluating its effectiveness, which is manifest in shortened transportation routes – kilometrage benefit – and cost saving while transporting the output to sales outlets.

Article is written in Ukrainan


Polishchuk O. T.
The Essence and Some Accounting Aspects of Product Quality Expenses (p. 226 - 231)

The primary objective of the article consists in determination of the substance and structure of product quality expenses in the quality control system, study of the classification of quality expenses based on the accounting purposes and the form of representation in the system of accounting records for the purpose of accuracy and timeliness of the information support of the management. The article discusses the essence of quality expenses taking into account existing research findings and proposes the author’s own approach to interpretation of this category. The work studies the structural elements of quality expenses and systemizes their classification. For accounting purposes, it is proposed to classify quality expenses on the basis of principal economic processes occurring at the enterprise. The article also focuses on the theoretical and methodological approaches to accounting of quality expenses as the foundation of information support ensuring the reliability of the quality control system. The work proposes a methodology for accounting of quality expenses arising at the supply, production, and product sale stages. The study makes corresponding conclusions and determines the primary areas for further research into the accounting and analytical support of the quality control system.

Article is written in Ukrainan


Sytenko D. D.
Conceptual Aspects of Studying the Substance of Corporate Restructuring (p. 232 - 241)

The article considers the basic approaches to the substance of corporate restructuring. The study describes primary factors which prompted discrepancies in the perspectives of domestic and foreign economists on the content of the corresponding category. The study also determines and substantiates basic approaches to the substance of corporate restructuring, demonstrates its role among other types of enterprise restructuring. The author identified characteristic features of corporate restructuring that were used as a foundation for the author’s own definition of the term. The study also substantiates the importance of optimization of corporate management in the process of corporate restructuring. The study includes a comparative analysis of corporate restructuring and related notions, analyzes the nature of interaction between corporate restructuring and modern economic provisions. The article also studies primary motives and factors for carrying out a corresponding type of restructuring and offers a formulated matrix of stakeholders relative to the expected corporate restructuring results.

Article is written in Ukrainan


Skitsko V. I.
Analysis and Modeling of the Synergizing Effect of Logistical Systems at the Microeconomic Level (p. 242 - 248)

Logistical systems, in particular, those operating at the microeconomic level, are complex systems whose components are constantly interacting in a coordinated manner, which may result in the synergizing effect, and one must know how to evaluate it with a view to taking it into account for substantiation of decisions and managerial decision making. This study describes such types of the synergizing effect of logistical systems as: the effect of interpersonal interaction; managerial; investment-related; financial; operational; trade; marketing types; interaction of an individual and modern information and communication means and technologies; informational type. The study points out that the synergizing effect of logistical systems may manifest itself in the following way: minimization of overall spending within the logistical system; increase in the desired result of logistical system functioning; growing competitive advantages within the logistical system. The work studies a series of directions in the development of economic and mathematical models for evaluation and forecasting of the synergizing effect using, in particular, correlation and regression analysis, mathematical programming tools, etc. The synergizing effect is an important and complex phenomenon of the logistical system and its functioning environment, for which reason it appears difficult to construct a single general mathematical model for evaluation of such an effect for any possible logistical system. This work can serve as a reference point for further research, first of all, in the area of development of economic and mathematical models for evaluation and forecasting of the synergizing effect for specific logistical systems using the modern tools of analytical and simulation modeling.

Article is written in Ukrainan


Skrynkovskyy R. M.
Diagnostics of Utilization of the Human, Material, Financial, and Energy Resources of the Enterprise as a Tool for Management of the Elements of Its Production and Commercial Operations (p. 249 - 254)

The article reveals the substance of such economic categories as “production and commercial operations of the enterprise”, “human resources of the enterprise”, “material resources of the enterprise”, “financial resources of the enterprise”, and “energy resources of the enterprise”. A system of diagnostics of utilization of the human, material, financial, and energy resources of the enterprise was developed. The following business indicators of the described system were established to be the key ones: 1) the indicator of the level of utilization of human resources (the human resources utilization rate; the average worker efficiency rate per one worker annually; the labor productivity indicator; the labor-output ratio; the working time fund utilization indicator; the production labor supply indicator; the salary level indicator, etc.); 2) the indicator of the level of utilization of the material resources of the enterprise (the indicator of the cost of material resources; the indicator of the material security of the enterprise; material capacity; materials-output ratio; indicator of supplies turnover; the share of materials in the product manufacturing cost, etc.); 3) the indicator of the level of utilization of the financial resources of the enterprise (the indicator of the cost of the resources mobilized by the enterprise; the indicator of the resource mobilization term of the enterprise; the share of resources borrowed by the enterprise; the share of own financial resources of the enterprise; the share of mobilized financial resources of the enterprise; the share of the need of the enterprise for financial resources; the indicator of the ratio of borrowed and own financial resources, etc.); 4) the indicator of the level of utilization of energy resources of the enterprise (the indicator of the product energy intensity; the product energy efficiency indicator; the indicator of the energy provision for the work of the enterprise staff; the equipment energy saving indicator; the indicator of the cost of fuel and lubrication resources; the indicator of electric power prices and tariffs).

Article is written in Ukrainan


Grynko T. V., Maksimchuk A. S.
The Issues and Prospects for the Innovative Development of Domestic Service-Oriented Companies (p. 255 - 260)

The article aims to identify the current issues and obstacles interfering with the innovative development of service-oriented companies and to substantiate proposed practical solutions to these issues in the present-day turbulent environment. The article analyzes trends in the volumes of services provided in Ukraine, investment trends in the country’s transportation service industry, the volume of transportation services exported by domestic enterprises within the time frame of 2009-2013. The article also investigates the innovative activity level of Ukrainian transportation enterprises on the basis of analysis of the volume of research and development projects in the transportation sector and investment trends in the Ukrainian transportation service industry. The work identifies the issues arising in the innovative development of the transportation industry and outlines the methods of solving them.

Article is written in Ukrainan


Chepurda L. M., Tankov K. M.
Symptom Analytics of Business in the Service Industry (p. 261 - 265)

The work focuses on the characteristic aspects of current problems of businesses in the service industry which are associated with the necessity of taking into account the rates of change in the technological capabilities of an enterprise. It is noted that a multistage process is typical for the development of an actual production and service system. At the same time, statistical data on changes in certain parameters of such a system reflect the results of the simultaneous influence of factors arising for objective reasons. The work demonstrates the critical importance of the fact that the development of any production and service system cannot have any natural boundaries: periods of accelerated growth in service provision interchange with periods of slower rates of interaction with consumers on receiving positive results. Periods of accelerated growth witness realization of new technological capabilities that have been determined during the periods of slower rates of interaction. The article offers a conceptual model of change in the technological capabilities of an enterprise from the service industry which reflects the character of formation and realization of strategic decisions on mixed investment in the development of the production and service system. This provides further support for the existing technological capabilities provided that new technological capabilities are simultaneously developed through more efficient choice of resources and their combination than that of the competitors.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №2-2015

Vinichenko O. M.
The Two-Prism Model of Enterprise Performance Management (p. 126 - 132)

The article is aimed to develop an authorial performance management model, taking into account the range of problems of Ukrainian enterprises. Based on the analysis and systematization of the existing systems, models and methodologies for enterprise performance management, has been determined that none of them covers the entire range of problems of enterprise or appears perfect when applying. According to the author, the most suitable for use in the Ukrainian business environment is the performance management model, known as «Performance Prism». However, it does not define some aspects that are important in the functioning of Ukrainian enterprises. Thus, on the basis of the indicated model an authorial two-prism model of performance management has been developed. The idea of the model is based on adding two more perspectives to the Performance Prism, namely the internal environment of enterprise and the external environment of enterprise. The proposed approach will increase the efficiency of enterprise and provide for implementation of its socio-economic development. Perspective direction for further development of the research topic will be development of logic-information procedure for determining the calculation-analytical indicators and criteria of socio-economic development of enterprise in conditions of dynamically developed environment.

Article is written in English


Кolodizieva T. O.
Determination of Supply Chains and their Role in Improving the Efficiency of Logistic Activities of Enterprises (p. 133 - 139)

The aim of the article is to clarify the definition of the supply chain in the context of improving the efficiency of logistic activities of domestic enterprises. On the basis of the research and compilation of the main theoretical approaches to the definition of the supply chain there was conducted morphological analysis of this concept and determined the expediency to specify its interpretation taking into account its direction to increasing the efficiency of the enterprise logistic activities by obtaining synergistic effects in supply chains. Structuring the effect in supply chains by chain members, by key business processes in logistic chains, by type of synergy has been suggested. The prospect for further research in this direction is to substantiate the influence of implementing in practice of national economic enterprises the concept of supply chain management on the efficiency of logistics operations.

Article is written in Ukrainan


Krups’kyy O. P.
The Cognitive Style as a Factor in the Development of Tourism and Hospitality Companies (p. 140 - 146)

The aim of the article is to identify the impact of cognitive style of management on the development of tourism and hospitality companies. The article discusses some approaches to the definition of “cognitive style”, presents the author’s understanding in the organizational context, namely, the cognitive style should be understood as the features of awareness, interpretation and dissemination of external and internal information by the staff in order to improve the efficiency and competitiveness of the products manufactured. The table “The attitude of employees of different cognitive styles to work according to the classification by Cool E., Holland J., Myers Briggs I.” was developed, which allows determining the relationships between correspondence of the employee cognitive style to his duties and attitude to work. The trends of choosing tourist services by the consumer depending on his individual cognitive style have been analyzed. The necessity of taking into account the cognitive features both of the staff (in order to increase productivity, loyalty, improve health and self-esteem) and the consumer (to increase the level of his satisfaction of the services) has been proved.

Article is written in Ukrainan


Malikov V. V.
Internal Audit: Analysis of the Problematics and the Organization at the Enterprise (p. 147 - 152)

Internal audit today is a quite contradictory phenomenon. On the one hand, its relevance needs no explanation, on the other — there are still a lot of problems and shortcomings in the internal audit that attract the close attention of scientists. The aim of the study is to analyze the problems and the organization of the internal audit service in modern scientific researches. Considering the material stated, it may be noted that the main problems in the area of internal audit include: insufficient methodical, organizational and methodological guides or their complete absence (in some aspects); lack of regulatory and legal framework and inefficiency of the prevailing one; an insufficient number of qualified specialists in internal audit and lack of experience in audit activity; an insufficient number or a complete lack of standard forms of documents on internal audit; insufficient information provision and a low degree of automation of the internal audit process. On the subject of internal audit at the enterprise it should be noted that two sections require consideration: general questions, to which the author attributes the advantages and disadvantages, as well as the principles and objectives of internal audit; organizational and methodological questions, to which the author attributes: the steps of the implementation of internal audit, stages of organization of the internal audit department, the content of the provisions on the internal audit functions of the internal audit department, specifics of the definition of tasks of the internal audit department, the rational structure of the internal audit department, the database of internal audit, the sources of audit evidence at conducting the internal audit, the content of the auditor's report.

Article is written in Ukrainan


Oleynik T. V., Iartym I. A.
Methodical Provision for Choosing a Strategy of Economic Security of Machine-Building Enterprises (p. 153 - 159)

In conditions of the increasing environment aggressiveness the achievement of the strategic goals by Ukrainian machine-building enterprises largely depends on ensuring their economic security. It is the economic security that is a lever permitting to reduce or neutralize the effect of destabilizing factors in the enterprise activity. The basis for the effective management of the enterprise economic security is developing the strategy of its ensuring. The proposed methodical approach to choosing the strategy of economic security allows determining the main directions of its ensuring in the process of implementing strategic changes at enterprises of different forms of property based on estimation of their sensitivity to the effects of the external environment factors. The allocated directions are variants of the strategy of economic security, the choice of which with the calculated probability provides the company a guaranteed minimum level of economic security in the worst case scenario. This makes it possible to choose the optimal strategy for the enterprise economic security in terms of its capabilities and strategic goals.

Article is written in Ukrainan


Pedko I. A.
Determining Directions of Market Researches by Concrete Manufacturing Enterprises (p. 160 - 165)

The aim of the article is to determine the directions of carrying out marketing researches by concrete manufacturing enterprises and to develop approaches to the organization and functioning of the subsystem of marketing researches at these enterprises. The article substantiates the need for development of specific directions of marketing researches for concrete manufacturing enterprises, which take into account a high degree of risk of their entrepreneurial activity. It is offered to carry out marketing researches in two directions: marketing researches of the market (research of the demand for real estate, research of trends in the construction industry, research of innovative technologies in production of construction materials and construction, market conditions research and research of competition on the market, forecasting research) and research of marketing potential (analysis of the competitiveness of the enterprise and its products, evaluation of image of the enterprise and its products; forecasting sales research; forecasting pricing research, promotion research, market segmentation research).

Article is written in English


Pursky O. I., Mazoha D. P., Zharij I. O.
The Functional Model of a Web-enterprise with Internet Shopping Network (p. 166 - 171)

In the article the development of a functional model of an e-commerce Web-enterprise under centralized management of the enterprise is presented. A special feature of the designed functional model of a Web-enterprise of e-commerce is to support the work of the Internet shops. The designed functional model takes into account both organizational and functional components of the process of e-commerce and can be seen as typical for most of the major e-businesses. The built functional model of the e-commerce enterprise creates a basis for the implementation of the approach of “horizontal” management of the e-commerce enterprise, which provides management of the functions but not processes. The scheme of matching the business processes of the Web-enterprise model to the functional model modules has been presented and their relationships with the organizational structural elements of the e-commerce enterprise have been reflected.

Article is written in Ukrainan


Savytska N. L., Afanasieva O. P.
Theoretical and Methodological Aspects of Forming the Marketing Policy at Enterprises on the Market of Meat and Meat Products (p. 172 - 178)

The aim of the article is development of theoretical and methodological provisions to form the marketing policy of enterprises on the market of meat and meat products. In the article the main theoretical approaches to the definition of “the enterprise marketing policy” have been systematized. The urgency of forming the marketing policy at the enterprises on the market of meat and meat products depending on the degree of the market development has been substantiated. There has been clarified the concept of the enterprise marketing policy as a form of operational marketing, which in contrast to the known interpretations makes provision for the choice and institutionalization of a certain integration of the group and intragroup tools of the marketing mix, corresponds to the chosen concept of marketing, the market type and the mission of the organization. According to the chosen model of the marketing mix “5P” the peculiar features of the marketing policy at different stages of development of the market of meat and meat products were described. The group and intragroup marketing policy tools for the enterprises on emergent markets and exclusive organic meat products have been determined.

Article is written in Ukrainan


Semenova V. G.
The System of Indicators for Evaluating the Effectiveness of Intellectual Property Management at Enterprises (p. 179 - 185)

Formation of intellectual property is an important strategic direction in the enterprise development, increasing its competitiveness and performance. Intellectual property management is an important component of the enterprise management system and requires qualitatively new approaches, methods and tools. The determination of the efficiency of the control over these processes is gaining the strategic importance. The need to develop a balanced evaluation of the effectiveness of the system of intellectual property management substantiated the relevance of this study. The aim of the article is to develop a system of indicators for evaluating the effectiveness of intellectual property management at enterprises in accordance with the basic efficiency criteria. The set goal stipulated the need to solve the following tasks: to determine the main objectives of the system of indicators for evaluating the effectiveness of intellectual property management; to justify the main indicators of performance of the system for evaluating intellectual property management in accordance with certain performance criteria; to determine the stages of evaluating the effectiveness of intellectual property management at enterprises. The article is devoted to the formation of a system for evaluating the effectiveness of intellectual property management at enterprises. In the article the basic problems of forming a system of indicators for evaluating the effectiveness of intellectual property management, and especially the peculiarities of building such system of indicators, have been studied. The basic criteria for evaluating the effectiveness of intellectual property management have been allocated and indicators of evaluation in accordance with these criteria reasoned. The main stages of evaluating the management efficiency have been determined and the technique for calculating the integrated coefficient of effectiveness of intellectual property management at enterprises suggested.

Article is written in Ukrainan


Skrynkovskyy R. M.
Diagnostic of the Financial, Industrial, Labor, Socio-Economic and Innovation and Investment Potentials and Analysis of the Enterprise Potential Risks under Conditions of Uncertainty (p. 186 - 193)

In the article the system of diagnostic of the financial, industrial, labor, socio-economic and innovation and investment potential of the enterprise is developed. It has been determined that the key business indicators of the integral indicator of the enterprise financial capacity are: 1) indicators of financial results; 2) indicators of solvency; 3) indicators of loan security; 4) indicators of investment attraction; 5) indicators of bond security; 6) indicators of reserves coverage; 7) indicators of financial security; 8) indicators of the market and balance sheet value of the enterprise; 9) indicators of total income from the shares and return on investment; 10) integral indicators of revealing threats of the enterprise bankruptcy. The integral indicator of the enterprise industrial potential should be determined by indicators that are grouped into the following components: 1) component “fixed assets”; 2) component “operating funds”; 3) component “personnel”; 4) component “management”. Diagnostic of the labor potential of the enterprise should be carried out by such business indicators: 1) qualitative (physical potential, qualification potential, moral and cultural potential, innovation potential, intellectual potential and socio-psychological potential); 2) quantitative (the number of personnel, indicator of the personnel age structure, indicator of the personnel qualification structure, indicator of departures of employees, indicator of hiring employees, indicator of employee turnover, indicator of using working time fund, indicator of labor productivity, indicator of labor intensity, indicator of capital-labor ratio, the share of labor remuneration in the production cost, the profit share per employee). Business indicators of the integral indicator of the enterprise social and economic potential are: 1) the integral indicator of the enterprise social potential; 2) the integral indicator of the enterprise economic potential. The integral indicator of innovation and investment potential is calculated by: 1) indicator of innovative potential; 2) indicator of investment potential. It has been determined that the level of the enterprise potential is affected by the following types of potential risks: risks by the object of occurrence (from a particular type of operating activity, from other activities of the enterprise as a whole); by types of potential risks (financial, industrial, labor, social, economic, innovation and investment); duration risks (short-, medium-, long-term); risks by causes (caused by lack of information, under condition of uncertainty, caused by the influence of the objects of the environment).

Article is written in Ukrainan


Kholodnyi H. O.
Peculiarities and Prospects of Continuing Training in the Staffing System of the Marketing Activities of Enterprises (p. 194 - 200)

The article is devoted to the urgent topic of research of peculiarities and prospects of continuing training in the staffing system of the marketing activities of enterprises. On the basis of the method of morphological analysis, synthesis of the most common definitions the essence of the concept of “continuing training” has been grounded. One of the most important features of a modern system of staffing is the growing importance of the competence of experts at the enterprises involved in implementation of marketing activities. In the article it is proved that the continuing training of marketing specialists allow providing professional mobility of specialists, the operational gaining and updating by them of the necessary knowledge and competences. The implementation of the program of continuing training will allow for a long term ensuring the preservation and development of intellectual and staff potential of organizational marketing structures at the enterprises with a significant increase in the quality of training marketers.

Article is written in Ukrainan


Tsymbaliuk S. O.
Compensation Policy as a Factor of the Harmonization of Social and Labor Relations (p. 201 - 206)

In conditions of the new economy qualitative parameters of human capital become the durable means of production, which leads to an increase in the value of an employee at the enterprise. The aim of the article is substantiating the need to harmonize social and labor relations in conditions of the new economy, as well as determining the impact of socially oriented compensation policy on the harmonization of social and labor relations. It has been found that for the enterprise to gain competitive advantages, the employer-employee the relationships should be based on a partnership basis. It has been determined that the level of development of social and labor relations and the degree of their harmonization is affected by many factors, among which a special place is occupied by the staff remuneration system. It has been proved that the development and implementation of socially oriented compensation policy is characterized by a qualitatively new level of development of social and labor relations, contribute to the harmonization of relations between employees and employers, the consistency of their interests. This is achieved not only by ensuring equality of the basic aspects of social and labor relations, but also due to the increase of their responsibility, the understanding of gaining mutual benefit from trusting each other and fulfilling their obligations, the dominance of the ideology of social responsibility of the partners.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №3-2015

Bubenets I. G.
Peculiarities of the Basic Intrapreneurship Models at the Level of Trade Enterprise (p. 115 - 120)

The purpose of writing this article is to examine the content and peculiarities of the basic parameters of the existing intrapreneurship models, study the experience of their use by the most innovative trade enterprises in the world. In the result of the study it was noted that intrapreneurship on its cumulative features is a type of entrepreneurship, however, it has its own characteristics and peculiarities in such areas as mobilization of resources for entrepreneurial activity, autonomy in decision-making, responsibility for the risk taken, and acquisition of rights for property and control. Business models, in which the introduction of intrapreneurship can be successful within the enterprise have been studied and proved. The system of the basic models of domestic trade entrepreneurship characterized by the content, resource and organizational prerequisites for the implementation and expected results has been suggested.

Article is written in Ukrainan


Kuzmin O. Y., Feshchur R. V., Skybinskyy O. S., Drymalovska K. V.
Problems and Instruments of Product and Technological Diversification of Manufacturing (p. 121 - 129)

The purpose of the article involves identification of objectives and development of instruments for product and technological diversification aimed at updating the range of products and introducing innovative technologies, which will ensure a high level of competitiveness and create preconditions for steady development of the enterprise. As a result of studying the literary sources the objectives and instruments for development of enterprises by means of product and technological diversification have been defined. The article suggests effective instruments of product and technological diversification of manufacturing, namely: the model of expansion of the product range, multi-criteria model of optimization of the product range, a modified model of Kantorovich-Koopmans for implementing new production technologies with set limits on the product output. Further research relate to formation of instruments for manufacturing diversification by means of introducing new types of production.

Article is written in Russian


Kosata I. A.
The Resource Approach to Determining the Competitiveness of Integrated Business Structures (p. 129 - 134)

Solving problems of increasing the competitiveness of domestic integrated business structures under the current conditions of increasing impact of the global financial and economic crisis is inextricably linked to the effective use of available resources by business entities. This raises the need for creating new approaches to assessing the conditions, justification of characteristics , definition of the goals and directions of the integration processes, forms of cooperation between economic entities, assessing the degree of integration, establishing the functioning of integrated business structures at different stages of the life cycle and assessing their competitiveness. In the article the resource approach to determining the competitiveness of integrated business structures has been developed.

Article is written in Ukrainan


Markina I. А., Makhovka V. М.
Threats and Dangers in Activity of the Tourism Sector Enterprises (p. 135 - 142)

The aim of the article is to investigate the threats and dangers that affect not only the management system of the tourism sector enterprises, but their safety as well. By analyzing, systematizing and summarizing the scientific works of many scientists, the essence of the concepts of “danger” and “threat” has been considered, and the classification of dangers and threats faced by tourism enterprises in an unstable environment has been carried out. As a result of the research there have been identified the main threats and dangers peculiar for subjects of tourist activity that occur in the process of operation of tourism enterprises and deficiencies in the management of material, information, human, financial and other resources of tourism enterprises. The main prospect for further research in this area is to identify the potential directions for minimizing the risks and threats that ensure not only the appropriate level of the tourism enterprise competitiveness, but its development as well.

Article is written in Ukrainan


Melnyk O. G., Bodaretska O. M.
A Typology of Techniques for Motivation of Personnel at Mechanical Engineering Enterprises (p. 143 - 148)

The purpose of the article is to develop a typology of techniques for motivation of personnel at mechanical engineering enterprises providing for systematization of their forms on the basis of a number of the existing features and identified new ones, which are justified by the requirements of today. There has been proved the fragmentary character of developments in this area making it impossible to form basic prerequisites for studying the concept. It has been found that certain features of the typology of methods for motivating employees may also be signs of a typology of techniques for motivation of personnel at enterprises of mechanical engineering industry. Among the current signs of a typology of techniques for motivation of personnel at mechanical engineering enterprises it is proposed to use the following ones: the nature of the impact; results obtained, object of the impact; direction; nature of the objectives; scope of the anticipated changes in the existing motivation system; nature of the needs, at which the techniques are directed. In addition, expediency of introducing new features of the typology, namely: the novelty level (classic and innovative motivation techniques), level of individualization (individual and standard); level of formalization (formalized at the high, medium and low level), source of the need for formation and implementation (the techniques, which necessity is specified by the enterprise, and the techniques, which necessity is specified by the business environment), origin (“field” and “office” ones). These results allow forming a holistic view of the diversity of techniques for motivation of personnel at mechanical engineering enterprises as well as reasonable choosing among them their individual types at improving the motivation system. Prospects for further research in this direction should be allocation and systematization of the factors influencing the choice of one or another technique for motivation of personnel at enterprises of mechanical engineering industry.

Article is written in Ukrainan


Nazarov N. K., Zhang H.
Analysis of Security and Loyalty of Personnel at Industrial Enterprises (p. 149 - 155)

The purpose of the research is theoretical justification and definition of major threats to financial and economic security, analyzing the condition of personnel security at the enterprise and determination of personnel loyalty at industrial enterprises. To improve the system of personnel security at industrial enterprises the impact of macro- and microenvironment factors on economic activity of the industrial enterprise has been objectively assessed, elements for forming a sympathetic attitude of the employee to the organization have been studied, the model of developing personnel loyalty has been considered. Besides, in the work there have been determined the sources of loyalty, which suggests the presence of three aspects of the employee attitude to his/her organization simultaneously: identification, involvement and loyalty. To determine loyalty of employees at the studied enterprises the article presents a questionnaire, which is a synthetic combination of three questionnaires by outstanding scientists, namely: L. Porter, J. Meyer and N. Allen, K. Kharskiy. Also the author of the article has defined four subscales of personnel loyalty characterizing: a) attitude to the organization; b) sympathy, patriotism; c) attitude to the personnel policy; d) the hidden turnover, disadaptation.

Article is written in Ukrainan


Sazonets O. M., Sipaylo L. G.
The Innovative Activity of Enterprises in the Context of Providing Information Security (p. 156 - 161)

The aim of the article is to study the peculiarities of the innovative activity in the context of providing the enterprise information security. By analyzing, systematizing and summarizing the scientific works of many scientists the essence of the concept of “information security” has been considered and components of the innovation development process from the standpoint of providing information security have been identified. The article discusses issues of providing information security on the basis of introducing innovations, which will allow achieving a state in which there would be realized a sustainable, protected from threats, development of the enterprise. It has been proved that the formation of the innovative enterprise policy should include measures to ensure information security. As a result of the study the types of threats to the enterprise information security have been identified. It has been determined that the innovation process in the field of information security is provided by means of research, administrative, industrial, technological and commercial activities leading to the emergence and commercialization of innovations. The prospect for further research in this area is determining a system of indicators for forecasting the integral innovation indicator of economic information security. The system of indicators for diagnostics of the enterprise information security level enables monitoring the indicators of the state of the enterprise innovation and information activity in order to prevent the emergence of threats.

Article is written in Ukrainan


Skrynkovskyy R. M., Maksymchuk I. S., Kharuk K. B.
Diagnostics of the Enterprise Economic Security and the Role of Information and Communication in the Context of Sustainability of Dynamical Equilibrium, Operation and Development (p. 162 - 168)

In the scientific article a system for diagnostics of the enterprise economic security is developed. It has been determined that the main business indicators for diagnostics of the enterprise economic security are: the level of the enterprise financial stability (contains the indicator for the enterprise provision with its own funds, rate of independence, financial stability indicator, current assets to equity ratio, liquid ratio, absolute liquidity ratio, current liquidity ratio); level of the enterprise production activity (calculated on the output-capital ratio, capital-labor ratio, index of workforce productivity, quality indicators of fixed assets, production potential indicator, production profitability ratio, input-output coefficient); level of organizational and administrative activities of the enterprise (takes into account the ratio of administrative expenses to the rate of increase in production volume, rate of saving of the managerial apparatus, rate of information processing); level of employee loyalty to the enterprise (calculated on the rate of personnel turnover, rate of personnel continuity, indicator of employee satisfaction, personnel development indicator, education level of employees); level of scientific and technical and innovative activity of the enterprise (including index of profitability of innovations, profitability of expenditures on research and development works); level of investment activity of the enterprise (includes index of investment profitability, rate of investment activity, rate of return on investments, rate of investment in production); level of market reliability (calculated on index of return on sales, index of return on net assets, index of marketability, level of market research). It has been identified that an important role in the context of sustainability of dynamical equilibrium, operation and development of enterprises is played by information and communication.

Article is written in Ukrainan


Stadnyk V. V., Zamazii O. V.
The Scientific and Methodological Principles of Modeling Consumer Behavior in the Value-Based Enterprise Management (p. 169 - 174)

The need to improve the conceptual framework for managing the activity of domestic industrial enterprises in view of perspectives of their entering the EU markets has been actualized. The problems of practical implementation in Ukraine of the concept of Value Based Management, which is an effective tool for managing capitalization of enterprises in the corporate sector, have been identified. It was emphasized that because of the high instability of the economic activity environment there increase the risks of investing capital into capital-intensive industrial sectors, which requires the development of the VBM concept to reduce the dependence of the enterprise management results on the state of the stock market. There has been offered the author’s definition of the essence of value-based management as a process of formation and implementation of complex solutions aimed at the creation, development and long-term preservation of the competitive advantage in a dynamic market by maximizing the customer value embodied in the enterprise products and services. It was noted that this definition forms the scientific and methodological basis for modeling consumer behavior. The technological and cognitive components in the process of forming (increasing) consumer value of production of industrial enterprises, which became the structural basis for simulating consumer behavior, have been identified. The technological component takes into account the peculiarities of goods production processes within the existing manufacturing and organizational technologies; the cognitive one is characterized by the state and dynamics of the external environment. It was emphasized that such the structuring of consumer value provides for increasing the speed of decision-making to influence consumer behavior.

Article is written in Ukrainan


Shchetinina L. V., Pavlova K. O., Rudakova S. G.
Peculiarities of Corporate Culture Development under Conditions of Remote Working (p. 175 - 180)

The paper analyzes the significance and peculiarities of corporate culture formation for remote employees. Particular attention is paid to instruments that allow creating a team in the absence of the usual office environment. There have been defined the signs of trust manifestation that distinguish the corporate culture in a team with experience of teamwork and without such experience — a level of weakness manifestation and recognition of mistakes, presence of critics from colleagues, asking for recourse, interest in colleagues’ experience and skills. According to the signs the necessary management practices for the development and creation of the corporate culture has been offered. It is noted that the team with the experience of teamwork at the early stages acts quite consistently adhering to the declared standards, rules and basic values. However, even under these conditions, the corporate culture is growing weaker in time. And here it would be helpful to use the management practices that do not replace personal contact but are maximally close to it. All management practices are classified in accordance with the directions of the corporate culture development, namely, creation of effective social intranet, establishment of quality communication, transparent motivation and clear description of the control sequences, description and establishment of clear guidelines, development of personal effectiveness of employees, simplification of the project communication process, creation of “virtual coolers”, the philosophy of “getting into the body” of a remote employee, monitoring professional burnout, etc.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №4-2015

Vynogradova O. V., Kondrashov O. A.
Problems of Regulating the Control over Management Decision-Making at the Enterprise (p. 195 - 201)

The aim of the article is to study the regulation support of control over management decision-making in the system of the enterprise activity. By analyzing, systematizing and summarizing scientific works of leading scientists, the essence of the category of “regulation” has been considered, international experience in regulating this process has been studied, proposals on improving the object under study have been developed. In the article there has been substantiated the necessity of implementation of internal control system at each enterprise, aimed at improving the efficiency of its functioning in the long term outlook. It has been proved that in the framework of the system approach the functioning quality of the enterprise internal control service depends on its regulation support. As a result of the study there has been improved the regulating support of the internal control over the process of management decision-making, namely, the structure of the internal corporate standard “General provisions of control over management decision-making” and “Regulations on the Internal Control Service” were developed. A distinctive feature of the regulations proposed in the article is the focus not only on the traditional objects of the enterprise internal control but also such nontraditional object as the process of decision-making. Prospects for further research in this area is to improve the working papers on summarizing the results of the internal control over the process of management decision-making: job descriptions, reports, statements, memoranda, etc.

Article is written in Ukrainan


Vladychyn M. B., Struk N. S.
Features of the Balanced Scorecard Application in Strategic Management Accounting of Foreign Economic Activities of Commercial Enterprises in Ukraine (p. 202 - 209)

The authors raise the problem of introducing the Balanced Scorecard (BSC) at commercial enterprises of Ukraine, which carry out foreign economic activities. The expediency of introducing the BSC has been proved. Accordingly, the results of the study showed that the BSC can significantly extend the possibilities of strategic management, as well as the formation and use of this concept would be of great practical importance for the development of foreign trade activities of the commercial enterprise. The stages of introducing the BSC with the help of the SWOT-analysis and strategy map have been considered. The advantages and disadvantages of introducing the BSC have been determined. The strengths and weaknesses of the studied commercial enterprise have been evaluated. The research results showed that intrinsically the strengths significantly predominate over shortcomings of the system and threats of the external environment can be neutralized. In particular, it has been proposed: to develop a quality strategy; invite coaches and specialists in strategic management; use at the first stages a standard software, such as: “1C: Enterprise” or Microsoft Excell, which will minimize the time of the data collection. A strategy map, which contains the basic measures on improving the performance of the studied enterprise, has been suggested.

Article is written in Ukrainan


Odarchenko D. М., Sokolova E. B.
Modernization of Enterprise Warehouses on the Basis of the Warehouse-Management System (p. 210 - 215)

The main purpose of the article is justification of the feasibility and benefits of modernization of warehouses on the basis of introducing a complex management program “Warehouse-Management System” (WMS). Uncoordinated or poorly controlled warehouse operation results in financial expenditures. An effective solution to these problems is introducing warehouse automation. Modernization of warehouses on the basis of introducing WMS allows the enterprise to streamline and optimize technological processes of working with material flows, ensure full control over the movement of goods, get information about the warehouse workload in due time, and using the WEB-technologies will enable doing it from any location in the world. The Warehouse Management System optimizes the work and allows avoiding mistakes. In addition, the introduction of this system will increase labour productivity and improve the work quality.

Article is written in Ukrainan


Petrenko O. O.
Using the Methods of “360 Degrees” and “Assessment-Center” for Competence Assessment of Specialists (p. 216 - 221)

The aim of the research is substantiating the feasibility of applying the methods of “360 degrees” and “assessment-center” to evaluate the competence of specialists of economic entities in Ukraine. In practice under modern conditions the use of the National Qualifications Framework is very limited and reduced to application in the field of higher and vocational education. The acquisition of competences can be regarded as the process of forming the professional culture to achieve the goals in the professional training of personnel. The process of managing competencies includes the creation of competence models for different groups of professions and jobs. The feature of the assessment method “assessment-center” is that in parallel with it other methods of appraisal can be used as well. In the process of applying the method “360 degrees” there takes place polling of the employee himself/herself, his/her immediate superior, peers, subordinates, customers of the assessed employee. The main purpose of feedback in this case is to provide the employee with systematic information on assessing the level of development of his/her competences. The paper presents a comprehensive assessment with using the methods of “360 degrees” and “assessment-center” that, unlike other models of assessment, not only allows carrying out selection of employees qualitatively but also determining the current and future competences, planning the direction for training, formation of personnel reserve and career promotion of employees.

Article is written in Ukrainan


Sabadyrуоva A. L.
The Portfolio-Based Approach in the Enterprise Potential Strategy (p. 222 - 227)

There have been presented the results of the research work “Developing the strategy for efficient using the potential of the processing industry enterprise” (№ 113U008155) and “Evaluating the competitiveness of the processing industry enterprise and developing recommendations on its improving” (№ 0113U008156). The portfolio-based approach in the enterprise potential strategy has been determined. There were used the following scientific research methods: analysis and synthesis (at studying the enterprise potential); comparison (at analyzing the efficiency of the enterprise potential); economic and mathematical (at developing proposals), logic generalization (at justification of the corporate portfolio and methodological support of the enterprise potential). New provisions for determining the portfolio-based approach in the enterprise potential strategy, which are represented in the scheme and recommendations on creation of the corporate portfolio and methodological support of the enterprise potential, have been highlighted. A block diagram of the potential strategy — the framework of the portfolio-based approach in the strategic management of the enterprise potential — has been created. Prospects for further research in this direction are to identify the complex problem of optimization and simulation of the enterprise potential under modern market conditions.

Article is written in Russian


Savytska N. L., Heber N. A.
Influence of Opportunistic Behavior on the Personnel Potential of the Retail Network Enterprises (p. 228 - 233)

The aim of the article is to determine the characteristics of opportunistic behavior and its impact on personnel potential of retail network enterprises. The causes and manifestations of internal stakeholders’ opportunistic behavior at the network enterprise have been highlighted. The features of opportunism in the “principal — agent” system have been described. Agency transaction costs arising from the opportunism of workers have been revealed. Forms of pre-contractual and post-contractual transaction costs have been identified and processed. The influence of system institutional traps on the formation of personnel potential has been presented. It has been determined that overcoming employees’ opportunism is advisable to be carried out by such major levers of forming personnel potential as a system of measures on preserving the personnel “core” of the enterprise by creating a differentiated system of remuneration; improving employees’ loyalty to the company, degree of job satisfaction.

Article is written in Ukrainan


Semchuk Z. V.
Ensuring the Efficient Operation of Enterprise Educational Services under High-Risk Conditions (p. 234 - 239)

In the article the principles for enhancing the efficiency of enterprise educational services in Ukraine with regard to the labor market demands under economic instability have been suggested. In this context the analysis of the indicators, which characterize evaluating the efficiency and quality of innovations in educational projects is of particular importance for domestic enterprises. The specificity of the enterprises producing real products has been taken into account. It has been noted that the diagnostics of educational projects, programs, training courses, taking into consideration the risks associated with component deviation of the uncertain disturbance vector, is especially significant for domestic enterprises. There has been generalized the approach to evaluating the efficiency of the designed educational resources, which uses the concept of analyzing the structural deformation of the indicators characterizing specification of the costs associated with defects taking into account the innovation component, social resources, scientific and technological progress.

Article is written in Ukrainan


Skrynkovskyy R. M.
Diagnostics of the Enterprise Production Competitiveness (p. 240 - 246)

In the scientific paper the key aspects of the enterprise competitiveness diagnostics are presented. The essence of such economic categories as “the enterprise product competitiveness” and “diagnostics of the enterprise product competitiveness” has been revealed. It has been determined that the enterprise product competitiveness is one of the key properties of the product, which is characterized by possibility and ability to achieve the requirements of the market better than its competitors, and in a shorter time period than they do. It has been found that the diagnostics of the enterprise product competitiveness allows for evaluating the state and properties of the product, its position in the market, demand and prices, as well as the future prospects of its stay in the market with the purpose of making sound management decisions to ensure the smooth functioning and development of the enterprise. It has been determined that the key indicators for diagnostics of the enterprise product competitiveness are: a) the price index of the product consumption; b) the product share in the market; c) the product quality index, including the level of the product safety for consumer, level of the product reliability for the consumer, level of products standardization and unification for the consumer, level of the product ecological properties, level of economical use of the product for the consumer. When carrying out the diagnostics of the enterprise product competitiveness it is recommended to use the method of expert evaluations.

Article is written in Ukrainan


Tsymbaliuk S. O.
The Study and Formation of the Employer Brand: Theoretical and Applied Aspects (p. 247 - 252)

Under modern conditions a strategic resource is the employer brand potential, therefore, its creation and use becomes an important task of employers, managers and specialists in personnel management. The aim of the work is to define the concept of “employer brand”, present the theoretical and applied aspects of its study and formation, as well as justification of the advantages received by the enterprise from investing in the formation of a positive employer brand. Based on the essence of the concept of “brand” and taking into account the specificity of the social and labor relations, conceptual positions revealing the essence of the concept of “employer brand” have been formulated. There have been revealed the procedure of forming the concept and methods of investigation of the employer brand. In the course of studying the practice of forming the employer brand at Ukrainian enterprises, it has been found that most of the leaders of domestic companies understand the importance of the employer brand for the development and success of the company in the market. At the same time less than a third of them are engaged in the development and implementation of programs on creating a positive employer brand. It has been found that for the vast majority of employees the employer brand in the labor market is one of priority criteria for selecting a place of employment. There have been identified the advantages that can be received by a company engaged in formation of a positive brand, including: the ability to attract the best candidates, increase the employees’ motivation, reduce the personnel turnover, improve the image in the commodity market as well as the performance of the company. The impact of the employer brand on the product brand has been substantiated, in particular, it was found that the company that does not care about its employer brand loses the existing and potential consumers of goods and services.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №1-2016

Grynko T. V., Smirnov S. A.
Organizational Culture as a Modern Instrument of Enterprise Management (p. 146 - 153)

The article justifies the need of formation and management of organizational culture under modern operating conditions to ensure the successful development of enterprises. The study aims to systematize the existing scientific approaches to the concept of “enterprise organizational culture”, define the characteristics of this category and features of formation of service enterprises’ organizational culture. The results of studying organizational culture as the main instrument of management of service enterprises have been presented. The conceptual approaches have been analyzed and existing scientific approaches to the consideration of the definition of “enterprise organizational culture” have been generalized, the main characteristics of this category have been highlighted and the author’s interpretation of the definition of “enterprise organizational culture” has been proposed. On the basis of the analysis of the factors influencing the formation of organizational culture, features of the formation of service enterprises’ organizational culture have been determined. The attention is focused on the activities that are necessary for the development and implementation of an effective mechanism for managing enterprise organizational culture under current dynamic operating conditions.

Article is written in Russian


Dzobko I. P., Proskurnina N. V.
Formation of a Methodological Approach to Evaluating the State of Management of Enterprise Flow Processes (p. 154 - 166)

The formation of a methodological approach to evaluating management of the state of enterprise flow processes has been considered. Proceeding from the developed and presented in literary sources theoretical propositions on organization of management of enterprise flow processes, the hypothesis of the study is correlation of quantitative and qualitative evaluations of management effectiveness and formation of the integral index on their basis. The article presents stages of implementation of a methodological approach to evaluating the state of management of enterprise flow processes, which implies indicating the components, their characteristics and methods of research. The composition of indicators, on the basis of which it is possible to evaluate effectiveness of management of enterprise flow processes, has been determined. Grouping of such indicators based on the flow nature of enterprise processes has been performed. The grouping of indicators is justified by a pairwise determination of canonical correlations between the selected groups (the obtained high correlation coefficients confirmed the author’s systematization of indicators). It is shown that a specificity of the formation of a methodological approach to evaluating the state of management of enterprise flow processes requires expansion in the direction of aggregation of the results and determination of factors that influence effectiveness of flow processes management. The article carries out such aggregation using the factor analysis. Distribution of a set of objects into different classes according to the results of the cluster analysis has been presented. To obtain an integral estimation of effectiveness of flow processes management, the taxonomic index of a multidimensional object has been built. A peculiarity of the formed methodological approach to evaluating the state of management of enterprise flow processes is in the matrix correlation of integral indicators calculated on the basis of the taxonomic index of development of quantitative (characterizing the effectiveness of management of enterprise flow processes) and qualitative (determine the degree of logistization of management system elements) evaluations, which provides for justifying scenarios of the enterprise strategic behavior in functional areas of logistics.

Article is written in English


Kozachenko G. V.
Estimatological Aspect in the Science of Economic Security (p. 167 - 173)

The content of estimological aspects in the science of economic security (measurement and evaluation of the enterprise economic security) has been disclosed. It is shown that the establishment of the estimation system in the science of economic security began with its algorithmic aspects, in which the laws, principles, logic, estimation algorithms are reflected in several existing approaches to estimation. There have been analyzed the content, advantages and limitations of the most common in estimation of the enterprise economic security approaches: functional (or complex), indicator and expert one. It is shown that each of the analyzed approaches is based on using appropriate instruments, none of them is recognized to be ideal, the approaches do not compete with each other as they use different instrumentation. The expediency of applying to the estimation of economic security the matrix approach, which is not widely spread in the estimatology in the science of economic security, has been considered. There was shown the sequence of formation of simple matrices, and for the generalization of partial estimates of the enterprise economic security derived from a set of simple matrices, it is proposed to use the profiling of partial estimates, which allows on the basis of the results of visual arrangement of quadrants of simple matrices to get an idea of the economic security of the enterprise and the “bottlenecks” in it.

Article is written in Ukrainan


Kozyr-Chepurna M. A., Alyokhin A. B.
A Statistical Algorithm of Disaggregating the Industrial Enterprise Restructuring Strategy (p. 174 - 182)

The aim of the article is to develop and test an algorithm of disaggregating the strategy plan for restructuring industrial enterprises within the concept of optimal planning based on the mathematical formulation of the problem of coordinating the strategy plan and strategic plan as well as statistical methods for solving complex in terms of their structure optimization problems of a combinatorial type. It is shown that in contrast to hierarchical systems of production and calendar planning characterized by a high level of certainty of procedures for aggregation and disaggregation of plan components of various hierarchical levels, the problem of disaggregating the strategy into more detailed strategic plans should be viewed as a problem of making decisions under conditions of uncertainty. There have been implemented a mathematical formulation of the problem of developing an optimal strategic plan based on the known strategy in an extended statement providing a possibility to correct the strategy parameters and other conditions of the strategic plan implementation to ensure the problem solvability. In order to demonstrate the feasibility of such a formulation, a statistical optimization algorithm, which allows obtaining economically meaningful approximate solutions, was developed and tested on a conditional numerical model.

Article is written in Russian


Kruhlova Y. A., Kozub V. O., Chernyshova L. A.
The Systematization of Types of Monitoring in Enterprise Management (p. 183 - 189)

The aim of the article is to present results of the systematization of monitoring types according to different classification criteria. Monitoring is described as a systematic observation realized within the framework of a general system for managing a particular object and providing measurement and comparison of its actual characteristics with the basic ones (planned, normative) in order to develop and implement measures to develop the management object both in the current period and in a long term prospect. There has been given a critical evaluation of existing approaches to the monitoring classification with the focus on the criteria, which are acceptable for using in the organization of monitoring at the enterprise within a general system for managing results of the business entity operation and development. On the basis of generalization of existing approaches, types of monitoring have been grouped by the following main classification criteria: the sphere, scope and obligatoriness of implementation, subject, object, target and level of management objectives, methodological principles and implementation stage, user orientation. For each of the selected monitoring types features of its implementation have been defined. The relationships between different types of monitoring have been revealed.

Article is written in Ukrainan


Kulyk A. B., Manzhos T. V.
A Model of Stock Management of a Vertically Integrated Structure on the Example of the Agricultural Enterprise (p. 190 - 195)

The article presents a model of stock management of vertically integrated enterprise of holding type consisting of two links of the technological chain. When building the model the cost functions were used and general approaches to their building described. The criterion of searching for optimal strategies of the functioning of the holding stock management system is minimization of aggregate costs. It has been proved that under fairly general conditions, the obtained solutions are optimal for the holding as a whole. The algorithm built in the work is illustrated on the example of a particular enterprise. On the basis of statistical data for three years the cost function has been built and the nature of demand for the holding products analyzed and investigated and a statistical forecast of its likely value in the forecast period carried out. A mathematical model of the enterprise’s stock management has been built and the optimal strategy for the functioning of the stock system found. The obtained optimal solutions determine the overall stock level for the enterprise of holding type as a whole and the stock share for each production individually.

Article is written in Ukrainan


Melnyk O. G., Bodaretska O. M.
Identification of the Scale of Changes in Personnel Motivation Techniques at Mechanical-Engineering Enterprises (p. 196 - 201)

The method for identification of the scale of changes in personnel motivation techniques at mechanical-engineering enterprises based on structural and logical sequence of implementation of relevant stages (identification of the mission, strategy and objectives of the enterprise; forecasting the development of the enterprise business environment; SWOT-analysis of actual motivation techniques, deciding on the scale of changes in motivation techniques, choosing providers for changing personnel motivation techniques, choosing an alternative to changing motivation techniques, implementation of changes in motivation techniques; control over changes in motivation techniques). It has been substantiated that the improved method enables providing a systematic and analytical justification for management decision-making in this field and choosing the best for the mechanical-engineering enterprise scale and variant of changes in motivation techniques. The method for identification of the scale of changes in motivation techniques at mechanical-engineering enterprises takes into account the previous, current and prospective character. Firstly, the approach is based on considering the past state in the motivational sphere of the mechanical-engineering enterprise; secondly, the method involves identifying the current state of personnel motivation techniques; thirdly, within the method framework the prospective, which is manifested in strategic vision of the enterprise development as well as in forecasting the development of its business environment, is taken into account. The advantage of the proposed method is that the level of its specification may vary depending on the set goals, resource constraints and necessity. Among other things, this method allows integrating various formalized and non-formalized causal relationships in the sphere of personnel motivation at machine-building enterprises and management of relevant processes. This creates preconditions for a timely response by managers of these entities to changes in the organization business environment. Furthermore, due to its simplicity, the proposed method allows making management decisions in both favorable and unfavorable conditions of operation of mechanical-engineering enterprises, as well as taking into account within a short time probable unforeseen strategic and tactical changes in both the internal and the external environment.

Article is written in Ukrainan


Otenko V. I., Doronin S. A.
Professional Mobility of the Staff in the Risk Society (p. 202 - 206)

Unanticipated crises in various spheres of society are becoming a main object of attention of the mankind and civilization forming a new model of civilization – the risk society. Although this model is reflected in many works by scientists from different areas, methodological and practical justification of mechanisms for complex study of risks both at the society and enterprise level still remain relevant. The main resource for solving the problem of adaptation to life in the risk society is a person, who has both a high level of creativity and social responsibility. The unpredictability of enterprise risks can be overcome by developing professional mobility of its staff. This quality of a person is formed under the influence of a large number of external and internal factors. Among them the most difficult are the creative motivation of a person’s behavior and his/her internal mental set. In order to develop a methodological basis for formation of the staff professional mobility, it is necessary to formulate the main idea and hypothesis of a new theory, justify a list of disciplines studying certain aspects of the risk society and professional mobility, analyze paradigms of related sciences and choose ideas to form foundations of a new paradigm for creating a multidisciplinary system of concepts, principles and methods of research information support, rules of qualitative and quantitative assessment of its subject.

Article is written in English


Skrynkovskyy R. M.
Elementwise Business Diagnosis of Enterprise Activity (p. 207 - 215)

The article presents methodological and indicator apparatus for elementwise business diagnosis of enterprise activity directed at achieving such elementwise diagnostic objectives: diagnosis of return on assets; diagnosis of return on equity capital; diagnosis of production profitability; diagnosis of gross profit margin of product sales; diagnosis of operating margin of product sales; diagnosis of net margin of product sales; diagnosis of absolute liquidity; diagnosis of instant liquidity; diagnosis of overall liquidity; diagnosis of coverage; diagnosis of financial independence; diagnosis of equity capital maneuverability; diagnosis of financial leverage; diagnosis of the long-term investment structure; diagnosis of accounts payable turnover; diagnosis of the accounts payable repayment period, diagnosis of receivables turnover; diagnosis of receivables repayment period; diagnosis of assets turnover; diagnosis of inventories turnover; diagnosis of the inventories turnover period; diagnosis of equity capital turnover; diagnosis of fixed assets turnover (return on assets); diagnosis of capital coefficient; diagnosis of the ratio of output value to the materials cost; diagnosis of material consumption; diagnosis of the total production cost; diagnosis of enterprise market share; diagnosis of fixed assets wear; diagnosis of fixed assets renewal; diagnosis of fixed assets retirement; performance diagnosis; diagnosis of labor intensity, diagnosis of the capital-labour ratio; diagnosis of efficiency; diagnosis of conducting the business; diagnosis of business relations; diagnosis of administrative-legal relations; diagnosis of knowledge management. The elementwise diagnostic objectives of the enterprise system of diagnostic objectives are aimed at a narrow highly detailed diagnostics of individual indicators of the enterprise activity, i.e. the evaluation of specific analytical indicators, monitoring (research) of their dynamics, comparison of the planned, actual and standard indicators.

Article is written in Ukrainan


Tkachenko S. A.
Features of Solving Retrospective (Successive) Tasks of the Monitoring Subsystem in Systems for Strategic Control of the Regional Structure and Territorial Organization in the Agri-Food Sphere (p. 216 - 219)

The given article highlights features of solving retrospective (successive) tasks of monitoring production and economic activity of the territorial-production system through a profound using of scientific principles in the developed and introduced enlarged block diagram of the control system for a functionally advanced solution of the task of monitoring labour force turnover at the entity in the agri-food sphere. Solving the task of monitoring the labour force turnover in the territorial-production system by means of electronic digital machines allows: to reduce the complexity of calculations performed by employees of Human Resources Department and make time for other research and control functions; to accelerate submission of necessary accounting and economic as well as analytical information on the labour force turnover at the entity in the agri-food sphere to consumers; increase the quality of accounting and economic as well as analytical information by eliminating errors, which occur at manual calculation; to build a real scientific basis for developing measures of technical, organizational and socio-economic nature aimed at reducing the labour force turnover. The given list of issues solved at development of the monitoring subsystem in strategic control systems of the regional structure and territorial organization of the agri-food sphere is not complete, the use of industrial methods for creating a monitoring subsystem, training specialists and a number of other issues, which are no less important, should be mentioned as well.

Article is written in English


Yatsun L. M.
Methodological Approaches to Designing Integrated Systems of Management of Food Service Enterprises (p. 220 - 228)

The article presents materials of studying the processes of designing functions and structures of management of food service enterprises by criteria of composition of the enterprise objectives, their participation in the integration process of production, sales and organization of consumption of food products and services. There have been defined a qualimetric estimation of parameters for enterprises of different size by types of tasks — manufacture of products, marketing activities, customer service, personnel management, etc. Balance schemes of the production and economic system of enterprises regarding cost components and output of food products and services have been developed. The integrated approaches to designing management systems of food service enterprises on the basis of coordination of parameters of the target, linear, functional and resource subsystems have been proposed.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №2-2016

Bondarenko S. A.
The Conceptual Framework of Innovation Development in the Enterprise Management System (p. 90 - 101)

The aim of the article is to define the main conceptual framework of innovation development in the enterprise management system on the basis of the systemic approach. The current state of the innovation activity of industrial enterprises and results of introducing innovations in Ukraine have been analyzed, which revealed the absence of an effective system of innovation activity at enterprises. This results from insufficient financial resources, lack of motivation for the enterprise to introduce innovations, unpreparedness of resource provision of innovation process, unformed specific competences for the innovation activity. Besides, the vague state policy on innovation development, lack of efficient mechanisms for its stimulation and provision hinder the practical implementation of the innovation development system at enterprises. The author’s study of modern concepts of innovation development allowed to specify the author’s concept of innovation development in the system of enterprise management. It is proved that management of the enterprise innovation activity is a separate type of management activity and requires an appropriate support. The innovation system including functional, process and executive units is presented as a dynamic model of the enterprise innovation activity. The proposed conceptual approaches give a generalized idea about the place of innovation development in the system of enterprise management.

Article is written in Ukrainan


Kuzmin O. Y., Didyk A. M.
The State of Applying Socio-Economic Levers for Ensuring the Polyvector Development of Industrial Enterprises in Ukraine (p. 102 - 109)

The aim of the article is to obtain by means of using instruments of primary research the information on the state of applying socio-economic levers for ensuring polyvector development of industrial enterprises in Ukraine as an information base for making management decisions on improving the process. There have been laid out and justified main parameters of the conducted survey to identify the state of applying socio-economic levers for ensuring polyvector development of industrial enterprises in Ukraine (choosing the method of raw information collection, forming the volume of selection totality, determining its spatial characteristic, identifying the target audience of the objects in the sample, choosing the instrument of the study, etc.) On the basis of the results of the conducted study there has been diagnosed a number of parameters characterizing the state of applying socio-economic levers for ensuring polyvector development of industrial enterprises in Ukraine, namely: clarity of the system of levers in whole for employees, relation of the system to the enterprise profitability, complexity of using the existing socio-economic levers ensuring polyvector development at domestic industrial enterprises, overall evaluation of the system of such levers, changes in their effectiveness under the influence of the recent financial and economic crisis. Besides, there has been performed identification of the subjects responsible at domestic enterprises for creating socio-economic levers ensuring polyvector development of business as well as factors most contributing to these processes and threats complicating them in a certain way. The results obtained should become an important information base for making management decisions helping to ensure polyvector development of industrial enterprises in Ukraine. Prospects for further research in this direction should be the specifying of separate problems aimed at more efficient management of polyvector enterprise development taking into account available information on its current state.

Article is written in Ukrainan


Ponomarenko T. V.
The Uncompromising Nature of a Stable State of the Enterprise: Reality or Utopia? (p. 110 - 116)

There has been foregrounded the problematics of a probability of the enterprise existence in binary states: stable — instable. It is emphasized that most of scientists insist on the uncompromising nature of the stable state. The examples of the functioning of world companies, which give grounds to speak about its discrete nature, are presented. It is shown that the dynamic nature of stability is revealed through the prism of the adaptive and equilibrum approach and evolutionary and progressive one. On the basis of the critical analysis of their content there determined the hopelessness of prospects for using the first approach due to the impossibility of maintaining the equilibrium state of the enterprise during an extended period of time. The key postulates of the synergy theory are transformed to be used in the course of economic reasoning. It is noted that the dialectical unity of the multidirectional processes of destruction and creation determines the simultaneous existence of signs of stability and instability at the enterprise, which generates the weakening of the current and formation of new potential opportunities. Consequently, the excessive “dramatization” of the instable state excludes an adequate response of the management and diverts attention from the key issue — the length of staying in it. It is proved that the achievement of the highest possible synthetic unity of all the parameters of the stable state is mainly of the hypothetical nature and the permanent vital activity of the enterprise is possible only through its qualitative changes, the processes of generation of which periodically change stable periods of the enterprise existence.

Article is written in Ukrainan


Semchuk Z. V.
Instruments of Socio-Economic Development of Enterprise Educational Services under Conditions of an Increased Risk in the System of Ensuring a High Quality of Life (p. 117 - 122)

There have been improved principles of the information technology based on synthesis and analysis of the conceptual model of program-project-targeted approach with regard to quality indicators of education and life, instruments of development of educational services at enterprises under conditions of an increased risk in the system of ensuring a high quality of life as well as the information balance kept by consumers in the process of receiving educational services. A measure of sensitivity of semantic information for improving the quality of educational services taking into account the probability of achieving an appropriate level of specialized knowledge to become a professional after receipt of educational information has been introduced. The information technology is based on: the econometric model to improve the ranking of the educational establishment and quality of the semantic information of educational services received by the consumer (the enterprise employee) at the given education establishment taking into account the factors of efficiency, risk and utility; multi-criteria optimization of semantic information with the purpose of increasing the quality of educational services, in particular of such its aspects as internal structuring, stimulation, coordination of interests, consistent project management.

Article is written in Ukrainan


Skrynkovskyy R. M., Kostiuk N. R., Koval N. M., Haleliuk M. M.
Diagnosis of Transport Activity as a Component of the Enterprise Logistical System (p. 123 - 128)

The article reveals the essence of the concept of “diagnosis of the enterprise transport activity”, by which there should be meant a process of evaluating the state of movement (transportation, carrying) of freight (material resources, work in process or finished products) by one type of transport facilities or their combination in accordance with the applied transport system and trends of its changes as well as determining the future prospects on the basis of sound management decisions in order to ensure a successful operation and development of the enterprise in the competitive environment. It has been found that the key business-indicators of the diagnosis system of transport activity as a component of the enterprise logistical system are: the coefficient of timeliness of freight transportation (delivery); coefficient of completeness of transportation; coefficient of freight safety conditions; coefficient of efficiency of freight transportation; coefficient of complexity of servicing freight owners; coefficient of satisfaction of freight owners’ demand, coefficient of readiness to operation of transport facilities per working day; coefficient of using vehicle kilometers travelled; coefficient of extensity of transport facility packing.

Article is written in Ukrainan


Sharko M. V., Alekseiev A. V., Kokina L. A.
The Role of Outsourcing and Engineering in Increasing Competitiveness of Processing Enterprises (p. 129 - 135)

The aim of the article is to substantiate the directions of implementing the functions of control over the processing enterprise competitiveness with using engineering and outsourcing as a new approach to increasing the performance of enterprises operating under conditions of uncertainty and instability of the environment. The study determined that to increase the competitiveness of processing enterprises, their development should occur in two directions: engineering — inside the enterprise and outsourcing — outside it. This allows creating a unified corporate business culture. It is proposed to consider management of processing enterprise competitiveness as engineering problems of regulation of the competitive advantage level. Prospects for further research in this area are the integrated use of tasks of engineering and outsourcing as effective ways to improve the efficiency of processing enterprises, which will lead to the changing of the strategies direction: from costs reduction to creation of value in business operations.

Article is written in Russian


Shulgina L. М., Barchik R., Klishinski J.
The Role of Personnel Competencies in the Enterprise Innovative Activity (p. 136 - 140)

The author’s approach to understanding the impact of personnel competencies on the development of the enterprise innovative activity has been described. It has been justified that the controlling and controlled subsystems of human capital should cross pollinate knowledge thereby increasing the basis for the development of innovative activity. It has been proved that the most important part of the total capital of the enterprise is human capital: it is not only an element of intellectual capital but also a factor in the formation of its two other constituents (relationship capital and structural capital); it is the basis for the formation of the structure and volume of physical capital. A particular attention is paid to the need to identify at hiring employees not only their competencies (acquired during life and is characterizing exclusively professional attributes of the employee) but also such elements of human capital as skills, inclinations, health, intellectual efficiency, etc. — making up a whole psychographic portrait of the person and being extremely important for the development of the enterprise innovative activity.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №3-2016

Havlovska N. I.
Evaluation of Processes of Interaction between the Enterprise and Potential Contractors in the Context of Ensuring Economic Security of Foreign Economic Activity (p. 127 - 135)

The author’s approach to evaluating appropriateness of interaction of domestic enterprises-subjects of foreign economic activity with foreign partners taking into account balancing benefits and safety has been presented. To solve the problems set in the study, there were used means of economic and mathematical simulation, namely, conceptual provisions of the theory of games. Preconditions for simulating scenarios of interaction between contractors and evaluation of effects of this interaction have been determined. A dyadic game model, in which each player will only have two pure strategies, has been proposed, and possibility of using a three-player game with development of a corresponding matrix of wins of each player has been considered. On the basis of the calculation of possible options of interaction between the major players possible options for this interaction have been found and a questionnaire for expert evaluation of the matrix elements of each player’s decisions has been developed. There suggested solutions of the game by relevant matrices, where two Nash equilibrium situations and 10 Pareto efficient situations are defined. The optimal solution of the game for all participants in the interaction, which allows to achieve a sufficient level of efficiency and safety of each player has been found.

Article is written in Ukrainan


Grygorenko T. M.
Methodological Approaches to Locating Outlets of the Franchise Retail Network (p. 136 - 143)

Methodical approaches to selecting strategic areas of managing the future location of franchise retail network outlets are presented. The main stages in the assessment of strategic areas of managing the future location of franchise retail network outlets have been determined and the evaluation criteria have been suggested. Since such selection requires consideration of a variety of indicators and directions of the assessment, the author proposes a scale of evaluation, which allows generalizing and organizing the research data and calculations of the previous stages of the analysis. The most important criteria and sequence of the selection of the potential franchisees for the franchise retail network have been identified, the technique for their evaluation has been proposed. The use of the suggested methodological approaches will allow the franchiser making sound decisions on the selection of potential target markets, minimizing expenditures of time and efforts on the selection of franchisees and hence optimizing the process of development of the franchise retail network, which will contribute to the formation of its structure.

Article is written in Ukrainan


Gutsaliuk O. M.
The Conceptual Framework for Ensuring Economic Safety of Corporate Integration Processes (p. 144 - 152)

The objective growth of the number of displays and influence of negative factors of threats from the environment actualizes the issue of ensuring economic safety of national economic entities. The article notes that simultaneously with counteracting threats enterprises are working for development, one form of which is the establishment of corporate structures and implementation of integration processes. It is proposed to ensure achieving the desired level of the corporate structure economic safety through optimizing the correlation of resources and competencies, skills and technologies for their use within the integrated logistics value chain. In this case it is the implementation of the integration process that serves as an instrument for achieving this optimal correlation, and the level of economic safety is considered as one of the optimization criteria. The system of authors’ hypotheses is taken as the basis for ensuring economic safety of the corporate integration process. Each of the hypotheses corresponds to a set of conceptual principles aimed at practical implementation of the proposed approaches. Within these conceptual principles the relationship between incentives and benefits of integration and the basis for ensuring their safety is presented, the differences between safety of functioning and safety of development are studied, the use of the methodology of logistics to harmonize the interests of participants of the corporate structure is justified, the relevance of applying the resource approach to manage the integration and development safety is proved. The graphical representation of causal relationships between the proposed conceptual principles allowed formalizing the subject area of studying corporate integration safety.

Article is written in Ukrainan


Danko Y. I.
Innovative Approaches to Ensuring the Competitiveness of Small Agricultural Enterprises (p. 153 - 158)

The aim of the article is to justify the innovative approaches to ensuring the competitiveness of small agricultural enterprises by building short “local” supply chains in view of the concepts of sustainable agriculture. The study analyzes the modern scientific approaches and the real state of ensuring the competitiveness of small and medium agricultural enterprises. It is proposed to introduce a three-component model of competitiveness, which includes reviewing the range of products and related market niches, restructuring supply chains and creating associations (clusters). The innovative models of bringing the final product to the consumer have been generalized. The functional and operational distribution in the system of ensuring the competitiveness of agricultural enterprises has been formed. The prospects for further research are to determine the cost-effectiveness of the proposed measures for the specific subject of industrial activity.

Article is written in Ukrainan


Dikan L. V., Vladimirova N. P.
Evaluation of Enterprise Financial Safety (p. 159 - 164)

The aim of the article is to develop a methodological approach to evaluation of the level of economic entity financial safety. It has been found that the enterprise activity is constantly subjected to internal and external threats, therefore under volatile market economic conditions it is important to form an effective system of management of its financial safety to avoid the bankruptcy and liquidation of the enterprise. The article presents a generalization of existing approaches to evaluating the level of financial safety of economic entities and their critical analysis. The methodical approach to evaluating the level of financial safety of economic entities is proposed. It is suggested to evaluate the level of financial safety qualitatively and quantitatively with the consequent comparing and contrasting of their results. It is proposed to carry out the quantitative evaluation by the method of fuzzy logic and the qualitative one by the method of hierarchy analysis. The evaluation of the level of financial safety was carried out at ten economic entities. It is determined that the qualitative evaluation of the level of business entity financial safety, unlike the quantitative one allows to determine not only the enterprise financial stability but also to assess its financial strategy.

Article is written in Ukrainan


Izmaylov Y. O.
Developing the Methodology for Economic Analysis of Enterprise Business Activity in the Post-Industrial Economy (p. 165 - 174)

The aim of the article is critical analysis and further development of the methodology for analysis of economic activities of enterprises in the post-industrial economy. It is proved that the development of the methodology for economic analysis should be carried out in the direction of creating preconditions that would provide a possibility to diagnose and monitor trends in improving the quantity and quality of production and economic activities of enterprises for making sound management decisions by the results of analytical calculations. It is justified that the theoretical and methodological structure of economic analysis in the post-industrial economy requires improvement. The critical analysis of views of analytical scientists about the nature and classification of principles, methods and techniques of economic analysis is performed. The essence of the principles are clarified, the types and methods of analysis that allow accountants, analysts, auditors, inspectors and others to better understand and apply the theoretical and methodological aspects of economic analysis in practice are recommended. The order of applying the methods of economic analysis in accordance with phases of the investment and innovation process at enterprises is developed.

Article is written in Ukrainan


Krutova A. S., Sifurova A. I.
Efficiency of Working Capital Management in the System of Financial Safety of Trade Enterprises (p. 175 - 183)

The article investigates theoretical and methodological and practical aspects of managing the financial security of enterprises of wholesale and retail trade in Ukraine, summarizes the scientific approaches to assessing enterprise financial security. There justified the influence of the level of efficiency of working capital management on improving the indicators of profitability of financial and economic activity, business activity; increasing financial sustainability and stability of development; ensuring an acceptable level of financial safety of trade enterprises. The main results of financial and economic activities of Ukrainian trade enterprises for the period 2010-2015 that influenced the level of their financial security are analyzed, the negative trends in the dynamics of receiving net profit, low profitability of sales and unprofitableness of using the current assets are highlighted. There revealed a significant disproportion in the structure of capital formation sources, high deficit of own financial resources, trend of financing the current assets entirely from borrowed funds, rapid growth of the level of credit interest rates. There performed an estimation of indicators of financial sustainability by means of the coefficient and aggregate approaches, which indicated the unstable and crisis financial condition of the majority of enterprises of wholesale and retail trade in Ukraine. There determined reserves of increasing financial security with the identification of the key components in the subsystems of financial security, criteria and indicators for an objective assessment of the financial status, taking into account the influence of the external environment, which will allow making sound management decisions regarding the analysis, prevention and neutralization of real and potential threats to trade enterprises.

Article is written in Ukrainan


Poberezhna Z. M.
Evaluating Financial and Resource Conditions of Ensuring the Competitiveness of Air Transport Enterprises (p. 184 - 191)

The article justifies the methodological basis for evaluation of financial and resource conditions of ensuring the competitiveness of air transport enterprises. It has been determined that the issuing activity of air transport enterprises is a condition ensuring their resource sufficiency, prospective profitability and competitiveness. It is proposed to use structural and dynamic analysis as the methodological basis for evaluating the results of issuing activities and future decision-making on financing by means of issuing corporate bonds by air transport enterprises as well as the measures on improvement of their competitiveness. There has been proved the expediency of using the variant analysis of leverage ratios at determining the capital structure of air transport enterprises that would provide their competitiveness.

Article is written in Ukrainan


Reta M. V.
Diagnosis in the Strategic Management Accounting System: Modern Trends and Approaches (p. 192 - 198)

The aim of the article is to justify methods, techniques and key indicators for diagnosing the effectiveness of the implementation of the enterprise strategic development, to highlight the conceptual approaches to conducting diagnosis of the effectiveness of the strategy implementation. Modern approaches to the concept of “diagnosis” have been analyzed and the author’s vision of diagnosing the effectiveness of the strategy implementation in the context of the strategic management accounting has been suggested. The place and role of diagnosis in the system of enterprise strategic management have been substantiated. The methodical approach to determining the effectiveness of the implementation of the enterprise strategy comprising four stages has been proposed. As part of the approach there suggested formation of a number of targets characterizing a certain list of enterprise strategies allowing to conduct integral evaluation of each of the strategies and on the basis of these indicators to obtain the aggregate integral index of the level of the strategy implementation. However, unlike the existing methods, it is proposed to compare not only actual and planned levels of the indicators, but also determine what level of the strategy implementation corresponds to each monetary unit spent on the implementation of the strategy.

Article is written in Ukrainan


Skrynkovskyy R. M., Pawlowski G.
Diagnosis in the Enterprise Management System (p. 199 - 205)

The aim of the article is to define the role and place of the diagnosis management system in the structure of the task system of the enterprise diagnosis. There suggested the essence of the concept of “diagnosis of the enterprise”, which is understood as the process of identification, analysis and evaluation of the enterprise state and trends in its changes (changes of the state) on the basis of relevant business indicators in order to develop recommendations on the elimination of problematic points and weaknesses in the functioning of the enterprise to ensure a qualitatively new level of its development and formation of prospects with consideration to the consequences of violation of the legislation in the field of economics and enterprise management and law (legal responsibility for the violation of the labor law, tax law, law on protection of economic competition, law on trade secret, etc.). It was found that the diagnosis in the system of enterprise management: 1) is a structural component (or a partial diagnosis task) in a group of private diagnosis tasks in the system of diagnosis task of the enterprise activity; 2) as a sub-function of the control function (as a general function of management) includes such components as: assessment (identification of key features, characteristics, parameters (indexes, indicators, properties); analysis (a thorough study of the structure, dynamics, trends, etc.); identification (involves determination of deviations of parameters from the criteria and/or standards, formulation of diagnosis). Prospects for further research in this direction are the development of methods for quantitative assessment of the effectiveness of the management system with the purpose of its introducing in practical activities of enterprises, namely in the processes of decision-making.

Article is written in Ukrainan


Sokolova L. V.
The Theoretical and Methodological Platform for Developing a System of Enterprise Adaptation to Changes in the External Environment (p. 206 - 211)

The aim of the article is the elaboration of an approach to creation of a theoretical and methodological platform for developing a system of enterprise adaptation to the rapid changes in the external environment, the modern active challenges of the markets. The attention is focused on the fact that the ability of industrial enterprises to respond flexibly to the external environment instability is realized through their adaptation system, the development of which should be based on an appropriate theoretical and methodological platform. The conducted retrospective analysis of the evolution of scientific thought on solving problems of enterprise adaptation allowed making the conclusion that still there is no agreed view of scientists on the scientific basis for the development of an adequate system for adaptation of industrial enterprises. There has been suggested an approach to developing a theoretical and methodological platform of the process of industrial enterprises’ adaptation as a targeted set of basic concepts, principles, theories, scientific methods, models, laws and categories, oriented towards the elaboration of an appropriate organizational and economic system.

Article is written in Ukrainan


Stadnyk V. V., Veshko O. V.
The Conceptual Framework of “Diversity Management” in the System of Strategic Management of Industrial Enterprise Development (p. 212 - 218)

The problem of strengthening the innovation component in strategic management of industrial enterprises under conditions of globalization has been actualized. The essence and features of innovative development of enterprise structures in the context of their competitiveness have been considered. The attention is focused on the fact that the innovative development should ensure an increase in the enterprise ability to create products having customer value. On the basis of the analysis of the essence and direction of innovative activity of industrial enterprises it has been proved that its results do not create conditions for their innovative development. It has been determined that by the nature of ongoing changes the innovative development is a revolutionary transformation altering its system attractor according to a new phase of the operation. This increases the viability of enterprises in the context of economic activities making them more flexible, able to adapt in the long run. It is emphasized that this increases the level of heterogeneity of enterprises in terms of factors of resources, processes and preferences. The relationship between the heterogeneity of economic resources and choosing by the enterprise management certain types of competitive strategies is shown. It is argued that the choice of a competitive strategy depends on the ability of the enterprise to recombine resources and processes. There made a suggestion about the expediency of changing approaches to the organization of the enterprise innovative activity to improve its efficiency in terms of resource recombination. It is noted that this can be achieved through the implementation of the concept of “diversity management”. The conceptual framework of the implementation of diversity management has been described. It is asserted that its organizational basis is the management decentralization expanding the motivational basis for innovative research participants.

Article is written in Ukrainan


Tarasova T. O.
Theoretical and Methodological Principles of Developing Translational Capabilities of Controlling in Ensuring Sustainable Development of the Enterprise (p. 219 - 227)

The aim of the article is to study the role of controlling in modern system of social, ecological, economic relations and assess its capabilities in ensuring sustainable development of a business unit. Under these conditions the concept of controlling should focus on the development of translational capabilities, which provides for the extension of accounting and analytical support functions forming the information environment of the data bank and the knowledge base of management of future events. Taking into account the new management philosophy, it is appropriate to consider controlling as a socio-economic cross-functional management technology, which forms the information space supporting operational, tactical and strategic management by using the mechanism of internal management actions of the reflex nature aimed at sustainable development of the enterprise. There proposed a new direction of the controlling concept based on the philosophy of sustainable development of the enterprise and includes the following translational components: basic and auxiliary business processes; centers of responsibility in the system of business architecture, planning and budgeting systems, motivational tools. In view of the basic management functions the following destination controlling elements are identified: the modeling of the organizational structure of the enterprise as a system of hierarchically dependent business units; formation of a system of operational and strategic planning; development of a tool support system (control values), which allows creating a multilevel system to control achievement of strategic goals and detection of deviations. There proposed a mechanism of forming the information environment of controlling, which includes six interrelated informative components – planning, organizing, monitoring, analysis, regulation consulting, which allows to bridge gaps in information communications in the control system in a single contour of controlling. There presented a model of conceptual environment of controlling in the system of sustainable development management, which serves as the theoretical basis for building the organizational structure of the subdivision of controlling at the enterprise and a methodological basis for accounting and analytical support of management functions and the formalization of the controlling procedures. This made it possible to form the priority objectives of controlling: growth of the enterprise market value; formalization of the evaluation and management of risks; creation of conditions for further development of the controlling system in the information society.

Article is written in Ukrainan


Trushkina N. V., Drachuk Y. Z., Zaloznova Y. S.
Logistics Concepts at the Industrial Enterprise under Conditions of the Globalization of Markets (p. 228 - 238)

The aim of the article is to assess the dynamics of indicators of Ukraine’s foreign trade in goods and services; conduct a comparative analysis of logistics concepts used at industrial enterprises under conditions of the globalization of markets; determine the ways to improve the management of international production and distribution activities of industrial enterprises. The study analyzes the dynamics of volumes of exports–imports of goods and transport services in Ukraine; freight traffic by mode of transport; export, import and transit of goods; foreign direct investment from countries of the world in the Ukrainian economy. Modern information systems and logistics concepts used at industrial enterprises under conditions of the globalization of markets are considered. The ways to improve the management of international production and distribution activities of industrial enterprises are defined and systematized. Prospects for further research in this direction are the development of proposals for information support of providing services for customers of the industrial enterprise.

Article is written in Ukrainan


Yepifanova I. Y.
Equity Capital in the System of Financial Support of Enterprise Innovative Activity (p. 239 - 244)

The aim of the article is to analyze equity capital in the system of financial support of industrial enterprises’ innovative activity and determine directions of increasing the efficiency of its use. The work considers the essence of financial support of innovative activity. There studied enterprises introducing innovations in the EU and Ukraine, the share of domestic expenditure on R & D in the GDP. It has been determined that the European countries have significant gross domestic expenditure on R & D, which in most countries has positive dynamics of growth. The funding sources of domestic enterprises’ innovative activity have been analyzed. It has been found that the innovative activity of domestic enterprises is funded primarily by means of equity capital, which is caused by the high cost of bank credits, the lack of access to government funding, the low percentage of investors’ funds. The components of equity capital that can provide for financial support of innovative activities have been identified. For the successful implementation of innovative activity by means of equity capital enterprises should use not only such traditional sources as amortization charges and retained profit but also such component of equity capital as the staff. In addition enterprises should increase their equity capital through cooperation, mergers with other enterprises, formation of IFGs.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №4-2016

Bojinov B. V.
Enterprise Architecture in the Company Management Framework (p. 98 - 106)

The study aims to explore the role and importance of the concept of enterprise architecture in modern company management. For this purpose it clarifies the nature, scope, components of the enterprise architecture and relationships within it using the Zachman model. Based on the critical analysis of works by leading scientists, there presented a definition of enterprise architecture as a general description of all elements of strategic management of the company combined with description of its organizational, functional and operational structure, including the relationship between all tangible and intangible resources essential for its normal functioning and development. This in turn enables IT enterprise architecture to be defined as a set of corporate IT resources (hardware, software and technology), their interconnection and integration within the overall architecture of the company, as well as their formal description, methods and tools for their modeling and management in order to achieve strategic business goals of the organization. In conclusion the article summarizes the significance and role of enterprise architecture for strategic management of the company in today’s digital economy. The study underlines the importance of an integrated multidisciplinary approach to the work of a contemporary company, and the need for adequate matching and alignment of IT with business priorities and objectives of the company.

Article is written in English


Gavkalova N. L., Bushman T. S.
The Methodological Approach to Determining the Level of Formation and Provision of Enterprise Personnel Security (p. 107 - 113)

The aim of the article is to substantiate the methodical approach to determining the level of formation and provision of enterprise personnel security. By analyzing, systematizing and generalizing scientific achievements of many scientists, approaches to the evaluation of personnel security at the enterprise were considered, a set of indices for evaluation of personnel security was defined. There justified the urgency of creating a comprehensive approach to evaluation of personnel security that includes implementation of the following stages: defining a list of indices corresponding to the level of formation and provision of personnel security with the help of the expert evaluation method; calculating integral indices of personnel security for each component and the corresponding level by means of the taxonomic analysis; grouping enterprises by the level of formation and provision of personnel security with the use of the cluster and discriminant analysis. It is found that the implementation of this approach will allow not only determining the level of formation and provision of personnel security at the enterprise, but also developing appropriate recommendations on improving its state. Prospects for further research in this direction are evaluation of conditions for formation and provision of personnel security at the enterprise, which will enable revealing negative destabilizing factors that influence personnel security.

Article is written in Ukrainan


Grygorenko T. M.
Classification of Franchise Networks in the Retail Trade (p. 114 - 119)

The article clarifies the definitions of the concepts of “franchise network”, “franchise trade network”, “franchise retail network”, which is substantiated by the lack of a unified approach to interpretation of these concepts. The classification of franchise networks in the retail trade taking into account peculiarities in the operation of this sub-sector of the market economy is developed; classification attributes are identified and types of franchise retail chains are characterized. The proposed classification of franchise retail networks is adapted to the economic situation in Ukraine and specifics of the national franchise relations. It will facilitate a deeper understanding of the essence of the formation and operation of franchise retail chains and also help Ukrainian entrepreneurs to justify choosing the most suitable for them franchising model and allow to establish such a network with regard to various attributes using a complex approach.

Article is written in Ukrainan


Dielini M. M.
Systematization of Instruments of Social and Economic Responsibility of Enterprises: Theoretical Aspect (p. 120 - 126)

The aim of the article is systematization of instruments for implementation of social and economic responsibility of enterprises in Ukraine and theoretical consideration of the presented instruments. The article studies basic views on instruments of social responsibility of business. It is determined which of them are more traditional, and which ones are the latest, that is up to date. Thus, the traditional ones include: philanthropy, charity, sponsorship, volunteering, patronship, monetary grants, equivalent financing. Based on the understanding of the nature of social and economic responsibility of business proposed by the author, to its instruments there can be attributed all traditional instruments, except for volunteering that does not imply obtaining funds for its activities and has only a social effect. There studied modern instruments of business social responsibility, such as social investments, socially responsible investments, social marketing, charity marketing, social programs, social entrepreneurship, social reporting and social expertise, fundraising, socially responsible approaches to doing business and supply chain management. All of them can be regarded as instruments of social and economic responsibility of business.

Article is written in Ukrainan


Ilchenko N. B.
Justification of Causal Relationships in Managing Economic Processes at Wholesale Enterprises (p. 127 - 135)

The purpose of this article is to study causal relationships between economic processes occurring at wholesale enterprises and develop a methodological approach to their evaluation. Studying the nature of the causal relationships resulted in determining the evolution of business processes in the wholesale trade of Ukraine. It is proven that wholesale trade has its own development life cycle, which causes a need to improve business processes under modern conditions of implementing the processes of purchase and sale, and interaction of economic entities. Key problems in managing business processes at the wholesale enterprise, their consequences and possibility of eliminating the “bottlenecks” arising in the activities of wholesale enterprises are determined. A mathematical model of causal relationships in managing business processes at the wholesale enterprise that can be unified for all domestic enterprises of Ukraine is suggested. Prospects for further research in this direction are identifying parameters for evaluation of the resource potential of wholesale enterprises that affect the results of their operations. Further development of the methodological approach to evaluating causal relationships in economic processes occurring at wholesale enterprises can significantly improve the system for managing business processes at such enterprises.

Article is written in Ukrainan


Lepeyko T. I., Balanovych A. M.
Integrated Assessment of the Level of Industrial Enterprise Development (p. 136 - 143)

In the article there determined initial values of indices for assessing the enterprise development chosen in view of availability and content of statistical information at the studied enterprises. To obtain a generalized vision of the composition of indices for assessing the enterprise development and determine the priority of their use, the ranking is carried out. In order to describe a comprehensive general nature of the enterprise development, it is proposed to use a multivariate factor analysis, which enables classifying and systematizing the space of the study attributes, revealing the hidden variables and grouping the factors according to their economic content. The application of the factor analysis is explained by the possibility to correctly reduce the number of variables and determine the structural relationship between them. The application of the integral index to assess the level of the enterprise development can not only generalize and analyze qualitative variables but also enables its further using.

Article is written in Ukrainan


Lupak R. L., Khomytskyi A. I., Nadilnuy O. M.
Methodological Bases of Forming and Implementing the Institutional and Economic Mechanism of Wholesale Enterprise Operation (p. 144 - 150)

The aim of the article is providing the scientific rationale for theoretical and methodological bases of forming and implementing the institutional and economic mechanism of wholesale enterprise operation. As a result of the study there generalized theoretical and methodical bases of the concept of “mechanism” with respect to wholesale trade, and it is concluded that scientific literature does not present its uniform interpretation. The most common in the economic theory and practice of wholesale enterprises types of mechanisms are identified, and their essence in terms of functional orientation is revealed. There presented a conceptual structure of the institutional and economic mechanism of wholesale enterprise operation taking into account the complex nature of trade and intermediary relationships, their peculiarities concerning production areas, exchange, distribution and consumption. The essence of the mechanism elements, relationships between them, the implementation sequence and feedback are defined as well. It was found that the main driving force of the institutional and economic mechanism of wholesale enterprise operation is subjects that operate depending on their own motives. According to the subject composition, economic and institutional motives are determined. With consideration to the composition and motives of the subjects, there defined objects of the institutional and economic mechanism, which are divided into groups comprising those that form economic incentives and the ones that create an institutional basis for wholesale enterprise operation. To ensure effectiveness of the institutional and economic mechanism, there singled out functional blocks that justify its goals and objectives (strategic and managerial block); functions, methods, and measures (operational block); spheres of mutual influence (block of interaction).

Article is written in Ukrainan


Polyakova Y. O.
The Logical-Semantic Basis for Formation of Main Components of Enterprise Strategy (p. 151 - 156)

The modern interpretation of the essence of enterprise strategy implies transformation of internal characteristics of the enterprise into key success factors in accordance with conditions of the functioning of external environment in order to ensure its sustainable leadership position in the long term and is one of the main elements of the system of enterprise strategic management in today’s business environment. The result of the conducted research is the improvement of the logical-semantic structure of main components of enterprise strategy through the implementation of research by the inductive method, which allowed to determine the logical sequence of stages of forming key success factors, reveal the conditions for transformation of main elements of each stage and conduct a semantic evaluation of the structure of main components of enterprise strategy at each individual stage to implement the processes of goal setting and evaluate results of the implementation of the chosen business strategy.

Article is written in Ukrainan


Prokopenko O. V., Prokopenko M. О.
Evaluation of Modern Tools of Controlling at the Enterprise (p. 157 - 162)

Theoretical and practical aspects of the use of tools for operational and strategic controlling at the enterprise are studied. There carried out a detailed analysis of modern tools of controlling with the subsequent identification of operational and strategic controlling tools that are most adapted for the application at domestic enterprises. Furthermore, the study highlights the advantages and disadvantages of the proposed tools for managers to choose the most effective ones for the implementation of operational and strategic controlling. For each enterprise managers should form its own set of controlling tools considering its individual characteristics and existing problems. Prospects for further research are practical application of the recommended tools and implementation of further analysis of the obtained results in terms of the effect from the introduction of specific controlling tools.

Article is written in Ukrainan


Skrynkovskyy R. M., Klyuvak O. V., Protsevyat O. S.
Diagnostics of the Enterprise Export Potential (p. 163 - 170)

The aim of the article is to form and develop theoretical and methodological foundations for diagnostics of the enterprise export potential, which should be understood as a process of identification, analysis and assessment of the level of potential possibility and readiness of the enterprise to implement export activities taking into account the impact of interrelated internal variables (goals, technology, structure, tasks, educational and professional potential of the staff) and factors of the enterprise external environment (customers, competitors, suppliers, intermediaries, contact audience, etc.) in order to ensure a qualitatively new level of its development and formation of its prospects. It is determined that the key business indicators of the system for diagnostics of enterprise export potential are: the level of enterprises competitiveness in the international (global) market; the level of competitiveness of enterprise products; the level of competitiveness of enterprise export products; the level of enterprise resource opportunities; the level of enterprise export performance. Prospects for further research in this direction are to develop a classification (specifically detailed list) of objectives of the enterprise diagnostics by the level of detail (element, partial, complex), taking into account diagnostics of export potential of the enterprise as part of diagnostic objective.

Article is written in Ukrainan


Chernetska O. V.
The Model of Information Support for Management of Investment Attractiveness of Machine-Building Enterprises (p. 171 - 175)

The article discloses the content of the definition of “information support”, identifies basic approaches to the interpretation of this economic category. The main purpose of information support for management of enterprise investment attractiveness is determined. The key components of information support for management of enterprise investment attractiveness are studied. The main types of automated information systems for management of the investment attractiveness of enterprises are identified and characterized. The basic computer programs for assessing the level of investment attractiveness of enterprises are considered. A model of information support for management of investment attractiveness of machine-building enterprises is developed.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №1-2017

Berveno O. V., Miroshnichenko Y. V.
Stimulation of Investment Activity of Trade Enterprises (p. 172 - 177)

The increasing of investment attractiveness of an enterprise for external and internal investors and efficient management of investments play an important role in ensuring the enterprise competitiveness in the market. The purpose of the article is to analyze the essence, features of formation and activation of investment activity of a trade enterprise and the problems it faces in this activity. There proposed the following definition of investments: these are all types of money, property and intellectual contributions aimed to obtain an economic or social effect in the future with regard to possible risks. The effectiveness of using investments is reflected in such final results as the financial condition of the enterprise, its competitiveness, availability of new prospects, and capitalization of the market value of the enterprise, which can be ensured not by increasing the absolute value of capital investments but by achieving greater efficiency per unit of capital. The investment activity of the enterprise implies the existence of a clearly formulated and achievable goal, which is the basis of its own development, and requires the development of a comprehensive investment strategy. The authors developed methodological approaches to improving investment activities of trade enterprises; substantiated the leading role of the state in enhancing investment activities of trade enterprises and creating conditions for effective implementation of the enterprise investment potential. The proposals formulated in the work will help to increase the competitiveness of domestic trade enterprises.

Article is written in Ukrainan


Burlan S. A., Katkova N. V.
Problems and Preconditions of Ensuring Effectiveness of the Accounting and Control of Implementation of the Enterprise Development Strategy (p. 178 - 183)

The main problem aspects of building an effective system of accounting and control at the strategic level of the enterprise are considered. The guidelines for the formation and management of this system in the modern business environment are outlined. The principles of ensuring effectiveness of the accounting and control of implementation of the enterprise development strategy are defined. Taking into account the identified problems of formation of accounting and control support for the implementation of the enterprise development strategy, a list of preconditions of the effective use of accounting and control tools in the strategic management of a modern enterprise is formulated. It is characterized by the focus on promoting the strategic management process and assessing the achievement of long-term objectives of the enterprise; orientation on processes and actions in terms of creation of cost of the enterprise and its production; identification of the cost-accounting factors having a long-term impact on the performance of the enterprise; interpretation of information on intangible resources as information of strategic significance; use of non-financial measures in the assessment of its processes and performance; comprehensive and flexible use of various approaches and methods of management accounting and control.

Article is written in Ukrainan


Butnik-Sivers?kyy O. B.
Features of the Formation of Economic Sustainability at Different Stages of the Enterprise’s Functioning (p. 184 - 188)

Given the importance of stakeholders in ensuring economic sustainability, the aim of the article is to determine the priority of their groups at different stages of the enterprise’s functioning (creation, adaptation, growth, development). It is shown that at the stage of creating the company, the priority stakeholders are the shareholders and creditors as providers of financial resources, as well as customers as the source of formation of the market resource. At the growth stage, stakeholders should be ranked based on their ability to meet the company’s needs at the new level and create conditions for expanding the debt financing tools. It is noted that the formed high ranking positions of the enterprise reduce the role of financial stakeholders and actualize the priority of partnership relations that ensure its innovative development. Attention is focused on the fact that corporate conflicts: “agent-principal” and “principal-principal” present the threat of loss of economic sustainability at any stage of the enterprise’s functioning, which requires their compromise resolving. It is stated that the formation of the economic sustainability of enterprises is largely determined by the expansion of partnership relations and balancing the interests of stakeholders. The latter should be based on the priority of the resource contribution (volume, specificity of resources) and the opportunities of the influence of a certain interested party on the company (destructive, constructive ones).

Article is written in Ukrainan


Danko N. I., Khmelova O. A.
Application of Models of Corporate Cultures at Tourism Enterprises (p. 189 - 194)

The significance and peculiarities of the formation of corporate culture for the employees working at enterprises of the tourist business are analyzed. Particular importance is given to the cultures that enable creating a team for the effective operation of the enterprise. There identified several types of cultures that have appropriate characteristics for their introduction into the work of tourist enterprises. Each model has its own minuses and pluses, knowing which it’s possible not to adhere to only one culture, but, on the contrary, having analyzed all the components, to implement the measures necessary to solve individual problems of a certain company. In the tourist market there exist many diverse enterprises, for management of which it is necessary to determine their individual path of development.

Article is written in Ukrainan


Iershova N. Y.
The Conceptual Framework of Strategic Management Accounting (p. 195 - 202)

The aim of the article is to elaborate a conceptual framework for strategic management accounting. By analyzing, systematizing and generalizing the structural and characteristic approaches of many scientists, the content of the concept “strategic management accounting” is defined; the identification of system-forming elements of the conceptual framework of strategic management accounting is presented. Based on the results of the research, the conceptual framework of strategic management accounting revealing the economic mechanism of its functioning is elaborated; scientific approaches that ensure its development as a holistic system and empirical science are defined; the methodology determining the organizational and methodological possibilities of its practical building at enterprises is improved. Prospects for further research in this area are the elaboration of a modern concept of strategic management accounting aimed at information-anticipating reflection of the events sequence and support of feedbacks based on proactive information support for strategic management.

Article is written in Ukrainan


Klyuvak O. V.
Diagnostics of the Enterprise Participation in Electronic Public Procurement: the Aspect of Logistics Management (p. 203 - 210)

The aim of the article is to formulate and develop the theoretical and methodological foundations for the functioning of the electronic public procurement system in the logistic environment and develop an approach to determining the level of enterprise readiness for participation in electronic public procurement based on the logistic management of information, financial, information and financial flows, document flows, flows of goods, flows of work and services. The classification of groups of temporary, quantitative, qualitative, cost, technical and technological indicators as well as indicators of the level of readiness of the electronic public procurement system at the macro- and microlevels is proposed. It is recommended to consider the readiness to participate in electronic public procurement and the effectiveness of fulfilling obligations to the customer after the completion of the tender process to be the key indicators for the enterprise. There developed an approach to determining the level of enterprise readiness for participation in electronic public procurement on the basis of a set of criteria related to management of information logistics systems, financial logistics, information and financial logistics, document management, commodity logistics, logistics services and works. Prospects for further research in this direction are development of an approach to financial and economic analysis and evaluation of the effectiveness of the tender security mechanism in the system of electronic public procurement in Ukraine and countries of the European Union.

Article is written in Ukrainan


Krutova A. S., Kashchena N. B.
Theoretical and Methodological Aspects of Analysis of the Company’s Creditworthiness (p. 211 - 216)

The aim of the article is studying the theoretical foundations and developing practical recommendations on perfecting the methods of analysis of the company’s creditworthiness. It is proved that crediting creates conditions for improving the financial support of business structures and simultaneously requires an increased attention to effectiveness of the crediting activities of banks and possibility of reducing risks associated with the failure of borrowers to meet their debt obligations under the credit agreement. The state and trends of the changes in the crediting operations and income of Ukrainian banks are studied. The attention is concentrated on the fact that to determine the direction and content of the process of assessing the borrower’s ability to make timely payments on the granted credit, understanding the nature of the subject of assessment and choosing a scientific and reasonable method of analysis is important. The essence of the definition of “creditworthiness” is clarified and perspective areas of improving the analysis of the borrowers’ creditworthiness are identified to ensure the minimization of losses for banks and guarantee on-time performance of debt obligations under the credit agreement considering the specific terms of the contract, priorities in the bank operation, its specialization, position in the market, competitiveness, state of its relations with clients, the level of economic and political stability in the country. The above mentioned propositions will help to improve the organization of the analytical process of assessing the company’s creditworthiness and strengthen the information support of management decisions in management of credit risks of banks.

Article is written in Ukrainan


Kuzmin O. Y., Sytnyk І. S.
Decomposition of Factors and Criteria for Evaluating the Process of Intellectualization of Enterprise Management Systems (p. 217 - 225)

The article presents the author’s vision of solving the scientific problem of determining factors of influence and forming criteria for evaluating the process of intellectualization of enterprise management systems. It is found that diagnostic evaluation of the process of intellectualization of enterprise management systems depends on the influence of factors of the internal environment of the management systems, personal motivation factors, and the external environment. There carried out decomposition of the process of intellectualization of management systems into separate constituents and group criteria for diagnosing and their detailed indicators are selected. The basic group criteria for evaluating the process of intellectualization of management systems include: knowledge potential of carriers of intelligence; human capital; intellectual competence level of the management personnel; motivation of carriers of intelligence; state of the management development; scientific and research potential; development of information and communication technologies; intellectual and economic activity; formation of intellectual capital; institutional development of the management system, formation of knowledge and innovation prospects; complexity of the intellectualization process.

Article is written in Ukrainan


Melnyk O. G.
Export Potential of the Enterprise: Essence and Methodological Bases of the Analysis (p. 226 - 231)

The article considers theoretical and methodological aspects of the analysis of the enterprise’s export potential and the methodological basis for its measurement. Analyzing and summarizing scientific works on the problem, the views of researchers on the definition of the concept of “export potential of the enterprise” are systematized. The article considers the economic content of the enterprise’s export potential from the standpoint of the system-structural approach defining it as a complex systemic formation of interrelated and interacting elements of economic and non-economic origin, internal and external action. It is found out that in the international economic space the export potential of the enterprise acquires new qualitative features reflecting not just the resource potential of the national economic entity but also the needs and interests of foreign countries and their economic agents. It is identified that the functional role of the export potential is to implement the targets of the foreign economic activity of the enterprise. The nature of these targets can be different and is formed on the principle of ensuring the needs of external markets. The level of satisfaction of these needs by an individual enterprise can be evaluated through such indicators as the volume of exports, the quality of exported products, the level of export diversification, which determine the result of the export activity and in relation to its purpose serve as a criterion of the efficiency of the enterprise’s export potential. As a result of the study, the components of the export potential of the enterprise are singled out, and a model of their interrelationships is presented. The prospects of the research are connected with branch aspects of the formation of the enterprise’s export potential allowing to highlight its structural elements and directions of development.

Article is written in Ukrainan


Pilevych D. S.
The Role of Controlling in the Process of Enterprise Development (p. 232 - 237)

The role of controlling in ensuring the financial and economic security of an enterprise is studied. Features of formation of the information resource within the functioning of economic entities are considered. It is found that an effective system for providing the circulation of management information is an important component of ensuring the enterprise development and increasing its level of competitiveness. It is proposed to organize the circulation of management information at enterprises by means of controlling as a modern management model. There visualized the circulation of information within an enterprise both under conditions of creation of the controlling service and the lack of such subunit.

Article is written in Ukrainan


Ponomarenko T. V.
The Strategically Oriented Approach to Studying the Economic Sustainability of Enterprises (p. 238 - 243)

The article presents the constructive consideration of modern approaches to the study of the essence of economic sustainability. It is noted that they are focused on sustainability as a status of the economic system. It is actualized that such an approach does not correspond to the system-synergetic methodology, according to which sustainability has a dualistic nature: as a status and as a property of the system to be stable. The key provisions of the traditional approach to understanding the essence of economic sustainability are systematized. Based on the productive synthesis of the system-synergetic methodology and modern achievements of the theory of strategic management, there formed the author’s conceptual approach that extends the traditional content of economic sustainability exclusively as a status. The proposed approach extends the temporal context of sustainability from the provision of a momentary state to the formation of the possibilities for the permanent functioning of an enterprise. It is argued that these opportunities are determined by the organizational ability of companies to realize their functional purpose. This changes the priority of the managerial focus: from orientation to providing material, financial and labor resources (the traditional approach) to the accumulation of resources that can not be the subject of market-based sales transactions (the strategically oriented approach).

Article is written in Ukrainan


Suprunova I. V., Kyryluk B. L.
Application of Computer Technologies in the Economic Analysis of Enterprise Inventories (p. 244 - 249)

Management of inventories is considered with the purpose of forming a single information and communication model (single information space) regarding their availability and movement. It is determined that automation of such processes allows to record accounting information using unified principles and requirements; provides the possibility of synchronization with other systems, making adjustments, ensuring the relationship between accounting and economic analysis as a single information base. The accounting software for various enterprises is analyzed by the following criteria: completeness, details, reporting, adjustments, thus defining the “1C: Accounting” program as a complex instrument of financial, tax, management accounting for enterprises of different forms of ownership and engaged in various types of activities. Compared to others, this program maximally satisfies management requirements and provides the ability to make adjustments. There proposed introducing automation in the areas of: analysis of the point of order, procurement planning, ABC-analysis of sales, which in the form of an additional module in the configuration of “1C: Accounting” will allow to generate information and monitor the relevant processes.

Article is written in Ukrainan


Skrynkovskyy R. M., Pawlowski G., Kostiuk N. R., Koropetskyi O. O.
Diagnostics of Factors of Enterprise Innovation Development (p. 250 - 257)

The aim of the article is the formation and development of theoretical and methodological foundations for diagnosing the factors of innovation development of an enterprise within the framework of theory and practice of economics and enterprise management. It was found out that the presented diagnostics should be understood as the process of identification, analysis and determination of the degree of influence of certain factors (positive, negative) on the processes of innovative development of an enterprise in order to identify and solve problems (available, possible) of hindering its innovation activity (introduction of new technological processes, innovative types of products, etc.) in the context of ensuring an effective functioning and development of the enterprise. It is determined that the key business indicators of the system for diagnosing the factors of innovation development of an enterprise are indicators that reflect main factors of innovation development: indicator of innovation development; indicator of innovation activity of personnel; indicator of provision of the enterprise with intangible assets; indicator of the property required for innovative development; indicator of promotion of innovative products to the market. The prospect for further research in this scientific direction is developing a system of partial diagnostic purposes of a multicriteria system for diagnosing activities of enterprises with consideration for diagnostics of innovative development factors of the enterprise as a partial diagnostic purpose.

Article is written in Ukrainan


Stankevych I. V.
The Identification and Modeling of Business Processes of the Quality Management System in an Educational Organization: Theory and Practice (p. 258 - 268)

The aim of the article is to ensure effectiveness of implementation of management objectives of an educational organization by identifying business processes of the quality management system of the educational organization and justifying the choice of language and diagrams of their modeling. The author emphasizes that the approach to identifying business processes of the quality management system of an educational organization should be based not on the types but on the results of the organization’s activity in higher education. It is determined that an effective approach to identifying business processes of the quality management system of an educational organization should be based on the life cycle of the educational service (quality loop), the requirements of the ISO 9001: 2015 standard for building the processes of the quality management system and the standardized list of business processes International Benchmarking Clearinghouse. For further implementation of the quality management system, the author developed a contextual diagram of the system, which is decomposed into processes of level “0” and level “1”. The paper discusses the advantages and disadvantages of various modeling languages applicable to business process virtualization, in particular the unified UML modeling language, which uses a number of diagrams to virtualize business processes of complex organizations. The practical recommendations developed for the identification and modeling of business processes in the quality management system will facilitate an effective implementation of such systems in activities of educational organizations, which will further ensure satisfaction of customer requirements and implementation of management objectives.

Article is written in Ukrainan


Tarasova T. O., Arkhypova V. O.
Accounting and Analytical Support of Measures on Resuming Activity of Trade Enterprises (p. 269 - 276)

Diagnostics of sustainable development is aimed at revealing the critical impact of a company’s institutional and regulatory environment and is one of the main tasks of accounting and analytical support of management. A reflective model of sustainable development management consisting of the system of structure formation elements of functional, financial and market diagnostics is offered. There expanded the tools of the cognitive technology based on modeling the economic situation concerning occurrence of cognitive dissonance with sustainable development of a business unit in an unstable business environment. A flow chart of interdependence between the factors-indicators, target factors of value retention and levers of influence on checkpoints of protecting sustainable development is proposed. In order to develop an effective mechanism for reorganization, there investigated the qualitative composition of the current assets that act as a reserve stock for trade enterprises and the criteria of assessing their liquidity are identified. Three groups of the reserve stock of an enterprise are offered: liquid; conditionally liquid; illiquid. It allowed developing a complex of organizational and methodological measures concerning rehabilitation of a trade enterprise aimed at mobilizing its hidden reserves, optimizing the working capital, restructuring the receivables. Recommendations on fulfilling measures on restructuring capital and liabilities of an enterprise, the economic effect from the introduction of which lies in forming reorganization profit and determining the term of solvency resumption, is developed. There offered measures of functional, financial and market diagnostic that allow revealing illiquid reserve stock and avoiding losses, resuming efficiency and profitability due to the efficient use of the available resources, own reserves, debt restructuring aimed at contextual adaptation of the provisions of the International Standards of Quality Management ISO 9000 on extending activities and permanent improving management of a business unit.

Article is written in English


Shchetinina L. V., Rudakova S. G., Danyliak M. I.
Personnel Management with Regard to the Provisions of the Theory of Generations (p. 277 - 283)

The aim of the article is to analyze the theory of generations and identify the possibilities of its practical application in personnel management in order to increase the level of “loyalty” of employees and labor productivity. As a result of the research, the analysis of basic labor values of the personnel employed in the modern economy of Ukraine is carried out. There revealed their dependence on the belonging of employees to a certain generation or historical epoch in which they grew up, according to the theory of generations either to baby boomers, “Xs” or “Ys”. The necessity of taking into account the theory provisions when building business processes of the organization is substantiated, and recommendations for their adaptation in the context of individual HR-aspects are given, in particular personnel attraction, adaptation, training and motivation of employees. Prospects for further research in this area are improving the methods and techniques of working with personnel by taking into account special features of generations of employees and the value system they share.

Article is written in Ukrainan


Yakubiv V. М., Boryshkevych I. I.
A Strategic Set as an Essential Tool for the Development of Agricultural Enterprises (p. 284 - 289)

The aim of the article is to define the essence of the term “strategic set” through studying the approaches of various scientists to this concept, generalizing the existing types of strategies and their reducing to the features of the agricultural sector, as well as highlighting the need to form a strategic set for the development of agricultural enterprises. In the process of writing the article the following methods of scientific knowledge were used: the methods of induction and deduction, the method of logical analysis — at substantiating the existing concepts of the strategic set and varieties of strategies; the method of theoretical modeling — to develop the concept of strategic set; the method of systematization — at conducting the comprehensive study of enterprise development strategies and their generalization. The existing approaches to the definition of the essence of the concept “strategic set” are analyzed. The strategic set is studied as an effective and integral tool for ensuring the competitiveness of an agricultural enterprise. Proceeding from the current tendencies in the agrarian market, the interpretation of the term “strategic set” as well as two new types of strategy is proposed. It is established that a correctly developed set of strategies forms the basis of strategic planning and is the key to the success of an agricultural enterprise. The scientific novelty of the study is in the generalization and deepening of the theoretical provisions concerning the strategic set, improvement of the conceptual-categorical apparatus and complementation of the existing types of strategies with new ones according to the current state of the agricultural sector.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №2-2017

Bryukhovetskaya N. Y., Ivanenko L. V.
Scientific Approaches to Determining the Economic Essence of Investment Activity of Ukrainian Enterprises and its Evaluation (p. 184 - 192)

The aim of the article is to systematize theoretical approaches to determining the economic essence of investment activity of enterprises and general evaluation of the current trends in its changing in Ukraine. Based on the analysis of differences in scientific approaches, it is found that investment activity can be considered both as a characteristic of an investment process and as intensity of investing. As a result of the research, there suggested a combination of these approaches that makes it possible to evaluate the effectiveness of actions aimed at increasing investment attractiveness, reducing investment risks and gives grounds for drawing conclusions about the level of innovative development of enterprises, intellectualization of production, activation of human capital of an enterprise and its social responsibility. The study of the level of investment activity in the economy of Ukraine, which was carried out using estimation of gross fixed capital formation, shows a stable tendency to its decreasing. This situation provides prerequisites for further de-industrialization of the national economy. Prospects for further research are substantiated by the need to develop theoretical provisions for formation of a system of indicators for evaluating the level of investment activity of enterprises and justification of the mechanism for ensuring investment activity that would contribute to increasing the value added at enterprises through activation of human capital, innovative development and efficient use of resources.

Article is written in Russian


Ivchenko L. A., Redko V. Y.
The Integral Index as a Means for Determining Financial Stability of a Small Hotel (p. 193 - 199)

The aim of the article is to develop and substantiate a methodology for evaluating the integral index of financial stability of hotels. By analyzing scientific works of foreign and Ukrainian scientists, there studied different methods for evaluating the financial stability of enterprises that take into account factors affecting their economic activities. The advantages of using the integrated approach to evaluating and forecasting the financial condition of small hotels are identified. In the work there offered a method for evaluating the integral index of financial stability of a hotel based on the principles of qualimetry and simple regression analysis. The tree of properties of the integral index includes all coefficients that affect financial stability and are calculated from the financial statements of a hotel, as well as the probability of bankruptcy calculated by four models. It is justified that the combination of the qualimetric and regression analysis allows not only to obtain integral characteristics of the financial stability index of a hotel, but also to make quantitative evaluation of the average speed and direction of its dynamics. Given a sufficient number of statistical observations, the results obtained can be used to determine the interval for evaluating types of financial stability of a hotel and forecasting its integral index.

Article is written in Ukrainan


Кolodizieva T. O.
Using Innovation Management Concepts to Improve the Functioning of Supply Chains (p. 200 - 209)

The aim of the article is to clarify the advantages of integrating innovation management concepts and their using to improve the functioning of supply chains. The evolution of innovation management concepts in the context of their application in the logistic activity of enterprises is examined, their mutual influence and combinations, features and advantages are investigated. The expediency of using innovation concepts of enterprise management not just at the micro-level of the economy but also at the meso- and meta-levels, that is, in the network structures of business and supply chains, is grounded. The application of tools of innovation management concepts to analyze and improve the functioning of supply chains is proposed. To identify and eliminate bottlenecks in supply chains, a sequence of stages of implementing an integrated solution is developed and their content, which comprises the concept of Supply Chain Management (SCM), Theory of Constraints (TOC), Lean Production Concept (LP), Resource-Based View (RBV), 6-Sigma Theory and Balanced Scorecard (BSC), is described. There identified prospects for using integrated solutions, which allow creating a significant synergy of innovation logistic concepts, ensuring the overcoming of certain drawbacks of the concepts, moving to a new level of management of the business processes of the national economy.

Article is written in Ukrainan


Krutova A. S.
The Synthesis of the Hierarchical Structure of Information Resources for Management of Electronic Commerce Entities (p. 210 - 216)

The aim of the article is to develop the theoretical bases for the classification and coding of economic information and the scientific justification of the content of information resources of an electronic commerce enterprise. The essence of information resources for management of electronic business entities is investigated. It is proved that the organization of accounting in e-commerce systems is advisable to be built on the basis of two circuits: accounting for financial flows and accounting associated with transformation of business factors in products and services as a result of production activities. There presented a sequence of accounting organization that allows to combine the both circuits in a single information system, which provides a possibility for the integrated replenishment and distributed simultaneous use of the e-commerce system by all groups of users. It is proved that the guarantee of efficient activity of the information management system of electronic commerce entities is a proper systematization of the aggregate of information resources on economic facts and operations of an enterprise in accordance with the management tasks by building the hierarchy of accounting nomenclatures. It is suggested to understand nomenclature as an objective, primary information aggregate concerning a certain fact of the economic activity of an enterprise, which is characterized by minimum requisites, is entered into the database of the information system and is to be reflected in the accounting system. It is proposed to build a database of e-commerce systems as a part of directories (constants, personnel, goods / products, suppliers, buyers) and the hierarchy of accounting nomenclatures. The package of documents regulating the organization of accounting at an enterprise should include: the provision on the accounting services, the order on the accounting policy, the job descriptions, the schedules of information exchange, the report card and the schedule for drawing up internal and external reporting forms.

Article is written in Ukrainan


Nifatova O. M.
The Benchmarking of Integrated Business Structures (p. 217 - 222)

The aim of the article is to study the role of the benchmarking in the process of integration of business structures in the aspect of knowledge sharing. The results of studying the essential content of the concept “integrated business structure” and its semantic analysis made it possible to form our own understanding of this category with an emphasis on the need to consider it in the plane of three projections — legal, economic and organizational one. The economic projection of the essential content of integration associations of business units is supported by the organizational projection, which is expressed through such essential aspects as existence of a single center that makes key decisions; understanding integration as knowledge sharing; using the benchmarking as exchange of experience on key business processes. Understanding the process of integration of business units in the aspect of knowledge sharing involves obtaining certain information benefits. Using the benchmarking as exchange of experience on key business processes in integrated business structures will help improve the basic production processes, increase the efficiency of activity of both the individual business unit and the IBS as a whole.

Article is written in Ukrainan


Skrynkovskyy R. M., Vizniak Y. Y., Pawlowski G., Koropetskyi O. O.
Diagnosis of Diversification Processes at an Enterprise (p. 223 - 228)

The aim of the article is formation and development of theoretical and methodological basis for diagnosing diversification processes at an enterprise in the context and on the basis of theory and practice of economics and enterprise management. It is found that: 1) one of the most common ways of development of an enterprise is diversification, which contributes to effective implementation of its development strategy and formation of its prospects; 2) diagnosis of diversification processes at an enterprise is a targeted evaluation of its state, trends and development prospects associated with identification of new spheres (branches) of activities and penetration into them, development of new production technologies and markets, expansion of the range of products (goods), which is most conducive to effective realization of competitive advantages of an enterprise with the purpose of maximization of its incomes received from all directions of its activity and minimization of expected risks. It is determined that the key business indicators of the diagnostic system are indicators that reflect the level of diversification of an enterprise’s activities: the absolute level of diversification; the transformed concentration index; the Berry index / the Herfindahl-Hirschman index; the concentration ratio of the sphere of activity (branch) according to the descending (or increasing) principle; the entropy index; the Atton index; the index of diversification; the level of risk. The prospect for further scientific and practical research in this area is development of a multi-criteria system for diagnosing the activities of enterprises, taking into account diagnosis of diversification processes at an enterprise as a partial diagnostic purpose of the system of partial diagnostic purposes of the multi-criteria system of economic diagnosis of an enterprise.

Article is written in Ukrainan


Shchetinina L. V., Rudakova S. G., Lesnikova N. R.
Impression Management: Current Practice and Recommendations (p. 229 - 234)

The aim of the work is to identify current trends in impression management on the basis of sociological research and develop recommendations to managers, employees of personnel management services, social workers on peculiarities of impression management. The relevance of the article is in studying the strengthening desire of people to influence each other. Among the objectives of the influence the most common one is the desire to create a good impression on others. This point was chosen by 91 % of the respondents. However, the use of various impression management techniques is ambiguous in its consequences, and, therefore, can constitute significant risks for effective management and interpersonal interaction. At the present stage the conducted studies are mainly related to considering peculiarities of application of impression management techniques in narrow scientific and applied fields. The article proves the wide prevalence of the use of impression management techniques in the business sphere and informal environment, their high effectiveness and negative consequences of their application. Prospect for further research in this direction are development and implementation of practical systematic measures to overcome the negative consequences of using the tactics of impression management as well as improving their effectiveness.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №3-2017

Budko O. V.
Development of the Conceptual Basis for Enterprise Integrated Reporting (p. 157 - 163)

The aim of the article is to study the conceptual basis for integrated reporting in terms of its drafting principles, taking into account the need to satisfy the information requests of interested parties regarding the company’s value in the long run and the level of implementation of its sustainable development strategy. As a result of the study, the goals of integrated reporting are defined, with consideration for the sustainable development strategy chosen by the company, which can be achieved by accomplishing tasks, among which a special role is played by the support of integrated thinking at making decisions about creating value in the short, medium and long term. It is indicated that the basis for preparing integrated reports is the use of clearly defined principles, both in respect to their list and content. The composition of the principles specified in the International Integrated Reporting Framework (IIRF) is analyzed, and it is found that some of them require clarifying (strategic focus and future orientation), or defining as part of quality characteristics or requirements (reliability, comparability, interaction with stakeholders). The list of leading (basic) principles is supplemented with additional principles (synergism, neutrality, efficiency, validity, logicality), the observance of which will ensure an increase in the value and content of integrated reporting. A prospect for further research is analysis of the defined by ISIR integrated reporting structure that requires improvement in part of the list of sections and their content, and will take into account the need to provide information in the interdependence of factors of economic, environmental and social influence and financial indicators in making decisions by stakeholders.

Article is written in Ukrainan


Dryha S. H., Mishchenko I. D.
Management of Equity Capital of Trading Enterprises under Crisis Economic Conditions (p. 164 - 169)

Features of the process of managing equity capital of trading enterprises under crisis economic conditions as well as the definition of equity capital management as a system of coordinated elements are considered. The dynamics and changes in the structure of equity capital of trading enterprises are analyzed, and the main problems associated with the equity capital formation are identified. There proposed a system of equity capital management, which will ensure an increase in the effectiveness of processes of formation and use of equity capital. When considering the process of managing equity capital of trading enterprises there noted both positive and negative aspects. It is established that retail enterprises face the problem in managing their equity capital due to peculiarities of the capital structure as a whole. In the capital structure of an enterprise in the trade sector there is a significant predominance of attracted and borrowed funds. It is found that the largest share in the equity capital of the enterprise belongs to the charter capital. It is determined that recently the increase in uncovered loss impedes the financing of sustainable development of commercial enterprises. It is proved that one of the methods of optimizing equity capital of trading enterprises is introduction of a system of effective management of this type of capital. The system should represent a complex combination of interrelated elements, such as object and subject of management, management objectives, tasks, stages, principles, functions and methods of management. The interaction of the elements in the system of enterprise equity capital management is schematically shown. The characteristics of each element of the system are considered in detail.

Article is written in Ukrainan


Dudko P. M.
Modern Trends in the Development of Business Technologies in Entrepreneurship (p. 170 - 174)

The aim of the article is to study modern trends in the development of business technologies and their integration into entrepreneurship. Business technologies are a combination of methods, techniques, innovations, technical and mental solutions that promote development of business, expand its capabilities and create new prospects for it. The main business technologies that are widely used in entrepreneurship and have gained worldwide recognition include franchising, leasing, outsourcing, cashback, clustering. Due to the rapid development of information technologies and the Internet, such business technologies as e-commerce, IT outsourcing, offshore programming, crowdsourcing and the CRM strategy have emerged. At the same time, business technologies develop independently and without using modern technical innovations, an example of which is co-marketing. Summarizing, it can be noted that business technologies are not only the existing methods of business development but also a constant and dynamic search for new solutions in entrepreneurship. The development and improvement of the existing business technologies, as well as the emergence of new ones, directly depends on the technological progress and development of mankind.

Article is written in Ukrainan


Kozachenko G. V., Naden G. O.
The Nature of Crisis in Enterprise Activities (p. 175 - 181)

It is shown that the concept of enterprise anti-crisis management and its components should be based on the nature of crisis in enterprise activities, the idea of which is the fundamental basis of enterprise anti-crisis management and determines its object, subject, tasks, main guidelines and vectors. Examples of defining the concept “crisis in enterprise activities”, which testify to the lack of unity of views on its content, are given. There revealed the attributive nature of crisis in enterprise activities, according to which a crisis, being an attribute of the system “enterprise”, begins intensifying under the influence of driving forces and individual factors, which is identified by presence of disruptions in the performance by the enterprise of its functions. There substantiated the expediency of singling out manifestations of crisis in enterprise activities (crisis phenomena, crisis situation and crisis state) depending on the level of disruptions in the performance by the enterprise of its functions, which is of great importance for determining the tasks of enterprise anti-crisis management. The crisis cycle in enterprise activities in any of its manifestations is analysed, features of the cycle are considered.

Article is written in Ukrainan


Kozyr-Chepurna M. A., Berdnyk I. V.
Decomposition of the Strategic Plan for Restructuring a Machine-Building Enterprise in View of Continuity of the Plans for Adjacent Periods (p. 182 - 190)

The aim of the article is to practically approve the authors’ multi-level hierarchical approach to the strategic planning of industrial enterprise restructuring using the example of solving the problem of disaggregating the strategic plan for restructuring a machine-building enterprise of the electrical industry providing for organization of production of railroad freight cars at the enterprise. Besides, there demonstrated the effectiveness of the mechanisms of coordinating the plans for adjacent hierarchical and time periods included in the corresponding mathematical support. In the course of the practical approval, different variants of formulating the problem of decomposing the strategic plan into plans of lower hierarchical levels differing in terms of coordination of the plans of adjacent hierarchical levels and adjacent planning periods are considered, and the solutions of corresponding optimal planning problems are analyzed. It is shown that the developed methodological approach, which is based on the methods of statistical optimization, demonstrates quite satisfactory performance characteristics in solving the problem of coordinating the plans of adjacent time periods in the mode of sliding planning in the process of decomposition of the strategic plan into lower-level plans.

Article is written in Russian


Momot T. V., Pysarevskyi M. I.
Evaluating the Influence of Parameters of a Forcible Takeover Threat on the Indicator of Machine-Building Enterprise Value (p. 191 - 201)

Abstract. The article offers a scientific and methodological approach to estimating the impact of a set of parameters of forcible takeover threats on the indicator of machine-building enterprise value that characterizes the risk of a forcible takeover based on the constructed correlation-regression model with the use of panel data. In the course of implementation of the developed scientific and methodological approach, there determined prerequisites, character and effectiveness of this influence for individual machine-building enterprises, which will facilitate the effective implementation of the mechanism for ensuring the economic security of the enterprise in the direction of counteracting forcible takeovers.

Article is written in Ukrainan


Prunenko D. O.
Identification of Elements of Intellectual Capital of Construction Enterprises (p. 202 - 207)

Under conditions of transformational processes, the role of intellectual capital, which determines the development processes at construction enterprises, increases. At domestic enterprises there observed a low level of intellectual capital, which negatively affects their functioning. Moreover, the presented processes are exacerbated at construction enterprises, which are among the companies that determine the development of the state. The aim of the article is to systematize the theoretical and methodological approaches to identifying elements of intellectual capital of construction enterprises. As a result of the research, the structural elements of intellectual capital of construction enterprises are identified: human capital; intellectual property; organizational and branded equity; market assets; investment and innovation, and social capital; stakeholder relationships; information support.

Article is written in Ukrainan


Pursky O. I., Mazoha D. P., Moroz I. O.
The Web System for Managing Interaction of E-Commerce Entities (p. 208 - 219)

The development and software implementation of the web system for managing interaction of e-commerce entities is described, and a technology for its use is proposed. The web system has a three-level software architecture and is designed to automate interaction between an online store and online consumers. Specific requirements for the web system for managing the interaction of entities in e-commerce determine the features of its architecture and the structure of interactive elements of the program interface in the context of the specific tasks and processes for automation of which it is created. The web application is designed to work with three groups of users and provides access to elements of control of the interaction depending on the level of access of a particular user. For each group of the web system users there implemented measures to ensure the security and reliability of procedures for conducting trading operations. Important aspects of the developed web system for managing interaction of entities in e-commerce are the automation of all payment mechanisms and procedures of forming routes for delivery of goods and cross-browser support for working in the Internet computer network, which provides all geographically distributed users with the access to its resources.

Article is written in Ukrainan


Skrynkovskyy R. M.
Diagnostics of the Factors Influencing the Export Activity of an Enterprise (p. 220 - 226)

The modern practice of doing business proves that a successful entrance of any enterprise to external (international) markets depends on the level of its readiness for carrying out foreign economic activity. Under such circumstances, the process of targeted analysis and assessment of factors influencing the export activity of the enterprise is relevant, expedient and important. The aim of the article is the formation and development of theoretical and methodological bases for diagnosing factors influencing the export activity of an enterprise on the basis of theory and practice in the field of management and administration. It is found that the diagnostics should be understood as the process of identification, analysis and evaluation of influence (functional, dysfunctional) of the factors (circumstances, conditions, etc.) on the export activity of an enterprise in order to identify and solve problems (current, possible ones) in the sphere of supply and implementation of specific actions (steps) related to its entrance to external (international) markets. It is determined that the key business indicators of the system for diagnosing the factors influencing the export activity of an enterprise are indicators reflecting the influence of the main factors on its export activity: level of fulfillment of obligations in terms of cost; level of conclusion of “expensive contracts”; share of renewed business contracts in the total number of contracts; level of satisfaction of claims; level of delivery variability. The prospect for further research in this scientific direction is developing a system of partial diagnostic goals of the integrated system of goals for conducting economic diagnostics of enterprises taking into account the diagnostics of factors influencing the export activity of an enterprise as a partial diagnostic goal.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №4-2017

Androsova T. V., Kruhlova Y. A., Kozub V. O.
The Basic Monitoring of Financial Results of Trade Enterprises — Subjects of Foreign Economic Activity (p. 236 - 241)

The aim of the article is to justify the indicators of the basic monitoring of financial results of trade enterprises — subjects of foreign economic activity. Essential characteristics of such notions as the threshold, limiting, optimum value of an indicator are analyzed. There justified the system of indicators for the basic monitoring of financial results of trade enterprises — subjects of foreign economic activity, which is formed taking into account the goals of the economic activity of a trade enterprise as well as the sequence of formation and use of its financial results. For the basic monitoring of financial results of trade enterprises — subjects of foreign economic activity — the use of such indicators as marginal revenue, financial result from operating activities, net financial result, capitalized profit is recommended, and models for calculating their threshold values are presented. The prospect for further research is the justification of the system of indicators for problem monitoring of financial results of trade enterprises.

Article is written in Ukrainan


Beskupska O. V.
The Implementation of Principles of Sustainable Development in Ukrainian Oil and Fat Enterprises (p. 242 - 249)

Three main components of the concept of sustainable development are analyzed: economic development, social inclusion and environmental conditions. The expediency of introducing the principles of sustainable development in enterprises of the fat and oil industry is grounded. The state of Ukraine’s agriculture is studied, and its influence on the depletion of natural resources is determined. The evolution of the development of the oil and fat industry, its current state and role for the economy of Ukraine are considered. It is found that for successful functioning of the principles of sustainable development, enterprises of the oil and fat industry need to introduce an export duty for the export of rapeseeds and soybeans, a more stringent control of incoming raw materials and international certification of the enterprises. Recommendations are given on the development of innovation activity, attraction of investments and new approaches in logistics.

Article is written in English


Vovk V. M.
Components of Managing the Quality of Customer Service (p. 250 - 256)

The aim of the article is to clarify the essence of the concept “service quality”, identify the key criteria affecting the assessment of service quality, and find the points of intersection between the capabilities of the manufacturer and the preferences of the consumer in the process of improving the service quality. In the article the author’s interpretation of the category of service quality is proposed. The carried out research allowed to identify the stages of the service process and offer the criteria for assessing the quality of customer service. Studying the possibilities of enterprises in terms of customer service quality and the preferences of customers themselves allowed to create a model for managing the quality of customer service, which enables taking into account the interaction of the producer and the customer in the process of improving the service quality. Prospects for further research in this area are the testing of the theoretical model for managing the quality of customer service on practical material in a particular industry.

Article is written in Ukrainan


Honchar M. F.
Formation and Use of Stress Management Systems in Enterprises (p. 257 - 262)

In the article there developed a typology of factors of forming and using stress management systems in enterprises that implies their division into factors of direct and indirect impact. The first group includes the factor of the management system as a whole, competence of the staff, information support, goals and tasks of stress management, temporary orientation of systems of stress management and its object. In turn, the factors of indirect impact include the level and scale of the enterprise’s activities, stability of the functioning environment, organizational culture, psychological management features, organizational communications, stakeholder interests, social responsibility, and corporate image. Knowledge and understanding of such factors contributes to a more thorough diagnosis of processes within these systems, as well as selection of an adequate model of managerial behavior. In addition, the results provide an opportunity to optimize the parameters of stress management systems based on identification of the level of influence of each of these factors. It is concluded that most of the factors in forming and using stress management systems in enterprises are those that are purposefully exposed to influence on the part of the organization, for example, by making decisions, attracting additional resources, increasing the competence of the staff, reviewing the terms of contracts with partners, changing methods of performing work, etc. This is due to the fact that most of the factors considered are factors of the internal environment.

Article is written in Ukrainan


Dielini M. M.
Indicators for Assessing the Socio-Economic Responsibility of Entrepreneurship in Ukraine (p. 263 - 270)

The aim of the article is to determine the main indicators that can be used for assessing the socio-economic responsibility of Ukrainian enterprises, and group these indicators by categories of stakeholders. There presented main recipients towards which the socio-economic responsibility of entrepreneurship is directed, namely, enterprise employees; owners (shareholders); consumers of products; suppliers and competitors; society and state. Forms and instruments for realizing the socio-economic responsibility of enterprises (SERE) are presented, and on this basis a system of indicators is developed that can be used in the assessment of the SERE. The indicators have both quantitative and qualitative representation and also provide an opportunity to cover the full scale of the manifestation of the SERE regarding the interest groups. Much attention is paid to the ensuring of profitability of an enterprise (as the main objective of corporate social responsibility, according to A. Carroll), as well as deductions for the development of personnel, both professional and recreational, and for the development of society, welfare of the population in the form of spending on social investment, socially responsible marketing, monetary grants for research, charitable activities, and other tools of the SEPE manifestation.

Article is written in Ukrainan


Ievdokymov V. V., Dzyubenko O. M.
Economic Analysis in the System of Financial Planning of Forestry Enterprises (p. 271 - 279)

The aim of the article is to develop organizational and methodological provisions of economic analysis of forestry enterprises’ financial plans as a result of financial planning. The importance of financial planning as a basis for developing managerial decisions regarding the financial potential is substantiated. The characteristic of the development stages and the importance of financial potential in countries of the world is given. The stages of forecasting as the basis of enterprises’ financial plans are considered. The composition of the subsystems, methods and functions of financial planning highlighted in the scientific literature is investigated. The place of economic analysis in financial planning and in the system of financial planning of an enterprise’s economic activity is determined. There identified the directions of information disclosure in a financial plan: formation of financial results, budget settlements, cash flow, capital investments, ratio analysis, financial status, breakdown of individual items. The prospect for further research is to determine the order of applying the analytical procedures for each of these directions of economic analysis to justify the application of the analytical procedures for assessing financial potential on the basis of financial plans of forestry enterprises. This will allow to create information space for managing the financial potential of a forestry enterprise to achieve its tactical and strategic goals.

Article is written in Ukrainan


Kovalyov V. M., Yakovlieva Y. V.
Socio-Economic Basis of Systems for Managing Machine-Building Enterprises (p. 280 - 288)

The scientific approaches to the formation of the socio-economic methodology of enterprise management are systematized. The components of the process of social transformation of economic methods for enterprise management into social and economic ones are justified with the aim of ensuring the social priorities of production and the corresponding interests of the hired personnel. Based on the retrospective analysis, the laws of development of socio-economic management methods in economic theory are highlighted, which proves the historical necessity of their social orientation. The methodology for quantitative determination of the degree of distributive relations between capital and hired labor is proposed in accordance with the structure of labor potential in view of its new (author’s) social and economic concept, which provides for the calculation of legally established and mandatory social standards. The obtained results allowed to form the author’s vision of the social paradigm of enterprise management systems, which underlies the principles of priority of the social foundations of the management methodology for managing the production sphere in order to facilitate realizing the idea of socialization of society.

Article is written in Ukrainan


Kuzmin O. Y., Telishevska O. B., Ovcharuk V. V.
Foreign Experience in Formation and Management of Procurement Logistics Costs of Enterprises (p. 289 - 295)

The purpose of the article is to study and generalize the foreign experience in formation and management of procurement logistics costs of enterprises. The main stages of development of procurement logistics operations of enterprises in economically developed countries are described and characterized. The successful foreign practice of using the multistage integration method to optimize the procurement logistics costs is studied. The foreign experience in introducing modern information technologies is diagnosed for improving the processes of managing the procurement logistics costs. The Polish experience in formation and management of procurement logistics costs of enterprises is analyzed. The importance of managing procurement logistics costs of enterprises within the framework of specific logistics projects is underlined. There analyzed the use of outsourcing of procurement logistics services to optimize the corresponding expenses in economically developed countries of the world. The foreign experience in cooperation of companies with various logistics operators in the implementation of procurement logistics activities for rational management of relevant costs is studied. The characteristic of logistics operators and corresponding models of logistics outsourcing is given. Prospects for further research in this area are identification of promising areas for introducing successful foreign tools for formation and management of procurement logistics costs of enterprises in domestic realities.

Article is written in Ukrainan


Luhova V. M., Yermolenko O. A.
Socio-Psychological Aspects of Entrepreneurial Motivation (p. 296 - 301)

The aim of the article is to study entrepreneurial motivation and socio-psychological aspects that determine it. In the article, the urgency of the study of socio-psychological aspects of motivation is substantiated. The list and essence of concepts related to the concept “motivation” are specified. The features of personal needs of entrepreneurs are determined. The groups of entrepreneurial motives are considered. The psychological properties of an entrepreneur’s personality are examined. The role of the positive self-identity in providing entrepreneurial motivation is substantiated. The values and value orientations typical for entrepreneurs are determined. The peculiarities of the Ukrainian mentality that are most clearly traced in the activity and behavior of entrepreneurs are considered. Specific features of normative regulation of human behavior in modern society are determined.

Article is written in Ukrainan


Serdyukov K. H.
Economic Security of a Company in the Structure of the Mechanism of Corporate Control (p. 302 - 310)

The spread of the corporate form of business management caused the emergence of specific problems associated with the need to harmonize the interests of owners of corporate rights within a single strategic line of conduct of a joint-stock company. The need to identify such problems and create contours for organization of their management regarding them as specific threats to corporate security has determined the direction of the study. That is why the aim of the article is bringing the processes of economic security management of a joint-stock company in line with the processes of distribution and implementation of its corporate control. The basis for achieving this goal is the model of the problematic area of forming a corporate control mechanism of a company based on the stakeholder approach to defining goals and objectives of corporate control. At the same time, the organization of corporate security management is based on the introduced classification criterion of threats. This criterion allows identifying specific threats that arise specifically in the sphere of corporate relations. The adoption of an architectural approach to the description of the mechanism of corporate control enabled determining the relationship between threats of different hierarchical levels. Management of the level of security is based on the introduction of practices to counter the threats that within the architectural model of a company are associated with stakeholders.

Article is written in Ukrainan


Pyvovar P. V., Shlapak M. A.
Technical and Technological Support of Agricultural Enterprises on the Basis of Association Interaction: a Methodical Approach (p. 311 - 318)

The aim of the research is the development of a methodical approach to justifying directions of association interaction of agricultural enterprises for the most effective technical and technological support of their economic activities. It is substantiated that the decision-making regarding the directions of group interaction in the field of forming and using the machine and tractor fleet of agricultural enterprises should be based on results of a strategic analysis of the current level of and trends in the changes in indicators of their technical support. This includes several stages: 1) determining a scenario for the development of the technical base of the economic entity (matrix methods); 2) multifactor grouping taking into account the available equipment and resource potential; 3) identification of potential sources of financing and ways of attracting necessary funds, priority partners and types of equipment and technologies; 4) estimation of a current condition of the enterprise on financial, technical, economic and market criteria; 5) substantiation of directions of group interaction of the enterprise.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №1-2018

Gavkalova N. L., Hryshyna V. V.
Analyzing the State of Managerial Activity of Personnel at Machine-Building Enterprises (p. 165 - 173)

Under modern socio-economic conditions of the development of the state, managerial activity of personnel is assigned a decisive role in the process of ensuring the functioning of an enterprise and its competitiveness. The article deals with the study of the state of managerial activity with the help of financial performance indicators of enterprises in the machine-building industry, since finance is considered from the aspects of ensuring the effectiveness of managerial activity of personnel at enterprises. The modern state of the machine-building complex in Ukraine is considered, the financial indicators of the machine-building enterprises in Kharkiv region are grounded. It is proved that the results of social and economic efficiency of managerial activity determine the level of efficiency of an enterprise as a whole, that is why, the analysis of financial indicators characterizing the efficiency of enterprises in the machine-building industry is the initial stage in studying managerial activity of personnel at an enterprise.

Article is written in Ukrainan


Hranovska V. G.
Methodical Approaches to and Criteria for Diagnosing Competitiveness of Agricultural Enterprises (p. 174 - 181)

Methodical approaches to determining the level of competitiveness of agricultural enterprises are substantiated. Among them there defined the complex, systemic, evolutionary, functional, integration, reproductive, normative, synergetic, dynamic, quantitative, institutional, value-competent one. The main criteria for diagnosing competitiveness of agricultural enterprises are determined. It is proved that assessment of an enterprise’s competitiveness should include the evaluating of the efficiency of its production and sales activities based on studying the dynamics of sales in terms of value and quantity, the loading of production capacities, the portfolio of orders, the volume and directions of investment, the efficiency of capital investments and reserves for reducing production costs. In addition, it is important to analyze the marketing costs in order to identify unproductive costs in the entire system of movement of goods from the seller to the buyer.

Article is written in Ukrainan


Dovgal O. A., Pankova Y. M.
Conceptualization of the Formation of Corporate Culture in International Business Structures (p. 182 - 186)

The aim of the article is to conceptualize the formation of corporate culture in international business structures. Corporate culture is seen as a powerful strategic factor ensuring a collective’s focus on cohesion in order to effectively solve common problems and achieve the set goals in international business structures. Analyzing, systematizing and summarizing the scientific works of many scientists, approaches to the process of formation of corporate culture in international business structures and its components (mission, strategy, philosophy, goals, values) are considered. Attention is focused on the main activities of international business structures in the field of strategic personnel management under current conditions of development. The conclusion is made that the target and value priorities of a corporation are determined by the essence of its corporate culture, and the corporate culture itself is the backbone for the management of international business structures in controlling the collective, which should ensure directing the vector of the employees’ interests towards and using their strategic potentials for achieving the general goal of the corporation.

Article is written in Ukrainan


Zavidna L. D.
A Strategy for Ensuring Enterprise Competitiveness in the Sphere of Hotel Services (p. 187 - 193)

The aim of the article is to study the process of forming a strategy to ensure competitiveness of an enterprise in the sphere of hotel services. The content of the concepts “competitiveness of an enterprise in the hotel industry”, “competitive advantage” and “competitive strategy” is defined. Factors influencing the level of competitiveness of enterprises in the hotel industry are grouped. Taking into account the analysis of the internal and external environment of hotel facilities, a matrix of SWOT analysis is built, and variants of corporate strategies for enterprises in the sphere of hotel services are proposed. Within the framework of the study, 21 hotel facilities from 10 regions of Ukraine (Vinnytsia, Volyn, Dnipropetrovsk, Zakarpattia, Lviv, Ternopil, Kharkiv, Kherson, Khmelnytsky, Chernihiv) and Kiev are analyzed. From the positions of the system approach to enterprise competitiveness, a system of factors that influence the process of forming the strategy of enterprises in the sphere of hotel services is proposed. Taking into account the analysis of the internal and external environment of the hotels, potential threats and opportunities from the external environment are revealed, and the weak and strong sides of each of the hotel facilities are detailed, as well as the basic matrix of SWOT analysis is formed. Based on the results of the study, the following options for corporate strategies are proposed: the Maxi-Maxi strategy, the Mini-Maxi strategy, the Maxi-Mini strategy, and the Mini-Mini strategy. The correct choice of the strategy will ensure its full implementation, have a positive effect for the further development and retention of the leading positions of the hotel industry in the market.

Article is written in Ukrainan


Katkova N. V., Burlan S. A.
Optimization of Processes of Managerial Decision-Making Using Real-Time Reporting (p. 194 - 200)

The aim of the article is to investigate the impact of real-time reporting on effectiveness of managerial decision-making. There considered additional opportunities which the management of organizations will receive from the access to management information in real time, in particular continuous access and data analysis; increased accuracy and reliability; availability of a centralized data repository; ability to perform multi-dimensional reports; possibility of cooperation and information exchange, etc. Market drivers that necessitate the use of real-time reporting are identified. A comparative analysis of the activities of organizations that have access to data in real time and those deprived of this possibility is performed. As part of the use of real-time reporting, certain measures are proposed to stimulate better management for specific groups of enterprises: outsiders, insiders, Best-in-Class. The main technological means to realize the reporting in real time are considered.

Article is written in Ukrainan


Melikhova T. O.
The Improvement of the Methodological Approaches to Calculating the Payback Period for Investment in order to Estimate Expenses on Establishing the Economic Security Service of an Enterprise (p. 201 - 206)

The aim of the article is to improve the methodological approaches to calculating the payback period for investment in order to determine the payback period for expenses on establishing the economic security service of an enterprise. It is found that the source of payback of investment at the enterprise level is cash flow product. These revenues (the result) go to formation of a cash flow (expenses) used to finance investment and financial activities. There proposed methods for determining the gross, net, actual, and specified payback periods for advanced investments in the long-term, which use the accumulated product of cash flow or accumulated cash flow as a source of financing. Analytic relationships between the gross, net, current, and specified payback periods for advanced investments that take into account the relationship between the accumulated gross, net, current and specified cash flows are proposed. The considered options for payback of advanced investment at the enterprise level will provide an opportunity to develop methods for determining the payback period for expenses on establishing the economic security service of an enterprise.

Article is written in Ukrainan


Nykolyuk O. M., Martynchuk I. V.
A Methodology for Assessing Resource Potential of Innovation-Oriented Agricultural Enterprises (p. 207 - 213)

The article outlines the main stages of the procedure for quantitative assessment of resource potential of innovation-oriented agricultural enterprises taking into account the content of the concept of “enterprise resource potential”. These stages include assessment of the current state of the resource base (which involves determining quantitative and qualitative parameters of resources and resource productivity); quantitative measurement of resource use effectiveness; assessment of extent of using the potential. It is found that the peculiarity of the methodical approach to assessing resource potential of innovation-oriented agricultural commodity producers is determined by the need to investigate the capacity of their available resources to provide a sufficient (i.e., potentially possible) level of their innovation activity. It is determined that such an analysis should be carried out on the basis of comparing the results of the innovation activity of an economic entity and its competitors. There singled out methods for assessing the resource potential, including methods of structural-functional analysis, fuzzy logic, statistical and economic methods, methods of rationing, correlation analysis, integral assessment, taxonomic analysis, matrix methods, DEA analysis method.

Article is written in Ukrainan


Orlova V. K., Puida H. V.
The Evaluation of Influence of Environmental Factors on Intellectual Safety of Oil and Gas Enterprises (p. 214 - 222)

The aim of the article is to study, generalize and evaluate factors of external environment of an enterprise that affect its intellectual capital, for the purpose of studying their impact on managing intellectual safety of enterprises in the oil and gas sector of Ukraine. The following scientific methods are used in the research: analysis, generalization, questioning, statistical methods of data processing. The factors of the external environment of the oil and gas complex enterprises, namely PJSC “Ukrtransgas”, PJSC “Ukrtransnafta”, and PJSC “Ukrgazdobycha” are analyzed. The specifics of the research has caused the distinguishing of three research vectors: industry, enterprise and intellectual capital, which allowed the authors to identify the main external factors that influence intellectual safety of enterprises of the oil and gas complex of Ukraine. The authors have singled out the following groups of factors: macroeconomic trends, regulatory framework, economic situation, demographic indicators, scientific and technical factors. As a result of analyzing the expert evaluation of the identified factors, it is determined that factors that are most significant for intellectual security are the state of the oil market; authorization of Russian oil companies; legislation on the protection of intellectual property. The least influence on intellectual security of an enterprise, according to the collective opinion of experts, is made by the following factors: fluctuations in macroeconomic indicators, legislation on education, and the impact of the market of alternative energy sources.

Article is written in Ukrainan


Sytnyk H. V., Arkhipov N. M.
The System for Managing Enterprise Operational Efficiency (p. 223 - 230)

Based on the generalization and development of modern approaches to managing efficiency of operational activities, its main essential characteristics are defined. The author’s vision of managing operational efficiency based on the system approach is substantiated; the main elements of the system for managing operational efficiency, management tools that can be involved in this process are described. The structural and logical sequence of the stages of managing operational efficiency and their brief characteristics are presented. The research was carried out using the methods of scientific abstraction, analysis and synthesis, systematization and generalization. The proposed approach corresponds to modern management concepts (value-oriented management, stakeholder approach, process-oriented approach), unites various control contours, differentiates control methods by contours.

Article is written in Ukrainan


Skrynkovskyy R. M.
An IT Audit as a Tool for Strategic Enterprise Management (p. 231 - 236)

The aim of the article is to form and develop the theoretical and methodological principles of an IT audit as a tool for strategic enterprise management. A scheme for converting economic information into data is presented. It is established that an IT audit (an audit of information technology) is an independent audit (examination) by an auditor (a competent specialist or a group of specialists) of the enterprise IT environment in order to obtain complete and objective information (reliable facts, qualitative and quantitative estimates) about its current state (the state of the given subsystem of the enterprise), form an objective audit report and provide recommendations for improving the IT environment. It is established that the main stages of the IT audit are 1) preliminary IT diagnostics; 2) IT infrastructure audit; 3) IT department audit; 4) IT security audit; 5) monitoring the implementation of IT audit recommendations. It is proved that conducting an IT audit on the basis of best practices in the field of information technology management of an enterprise (institution, organization) guarantees the observance of such modern management approaches as system approach, process approach, functional approach, process and structural approach as well as the principles of strategic management of the enterprise. The prospect for further research in this field is the study of the state of regulatory and legal support for an audit of information technology in Ukraine and member states of the European Union.

Article is written in English


Yakubiv V. М., Romaniuk N. D.
The Analysis of Effectiveness of Various Channels for Selling Agricultural Products (p. 237 - 242)

The aim of the article is to conduct an analysis of the agricultural products market in Ivano-Frankivsk region by assessing the main channels for selling products and the price level. By summarizing and analyzing the research of domestic scientists, the importance of conducting a qualitative and detailed market research in the system of intermediary activity is substantiated. Due to the results of the analysis of channels for selling agricultural products, it is revealed that intermediary structures have the largest market share. It is found that there is a tendency to increase the share of sold agricultural products to intermediaries both in Ukraine in general and in Ivano-Frankivsk region in particular. At the same time, direct sales on the market, and, therefore, direct contact with the end user, are decreasing year by year. Prospects for further research in this direction are searching for ways to reduce control over the agricultural market by intermediary structures.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №2-2018

Valiullina Z. V.
The Concepts of Institutionalization of Corporate Activity and its Modern Interpretations (p. 171 - 176)

The aim of the article is to define the essence of the concepts of institutionalization of corporate activity and to highlight the features of its modern interpretation. The structure of the institution of corporate activity at functional levels is generalized. It is established that the global level is undoubtedly the most promising at the moment. The practice of using bilateral agreements between corporations and interested states is proved. It is determined that a serious institutional issue of regulation of corporate relations is the problem of corporate taxation. According to the results of the conducted research, it is established that the process of international institutionalization of corporate activity is in its formative stage. Its formation takes place mainly spontaneously, uncontrollably, under the influence of framework circumstances. The creation of an international institution of corporations as an independent unit within the existing legal framework, and not beyond its borders, is proposed. Based on the analysis of the concepts of institutionalization of corporate activity, it is found that the newest institution of corporate activity does not consider corporations themselves as a subject of norm-setting activity, although in fact, according to their functional characteristics, new corporations have long become normative institutions both nationally and in some cases internationally. It is proposed to revise the list of subjects of the international institutions of corporate activity and the ability of their participation in lawmaking.

Article is written in Ukrainan


Vitiuk A. V.
Interpreting the Content of Processes for Supporting Investment (p. 177 - 183)

The theoretical and applied bases of the formation and development of processes for supporting investment of enterprises are studied. In particular, a terminological analysis of interpreting the categories of “supporting processes” and “processes for supporting investment” is carried out, and conceptual differences in the interpretation of these categories are determined in accordance with the theories of various economic schools and the domestic regulatory framework. The paper stresses the need to develop processes for supporting investment as a way to provide the basis for economic activity and accelerate high rates of public production. It is proved that the supporting processes include various aspects of implementation of investments. The necessity of breaking down the processes for supporting investment into basic and auxiliary ones is substantiated. It is established that the basic processes for supporting investment should include the processes of institutional, organizational, and financial security. The auxiliary process for supporting investment are proposed to be subdivided into the processes of staffing, infrastructural, informational, marketing, technical and technological, and resource support. It is proved that the implementation of investments should be based on compliance with the requirements of normative legal acts (regulatory support) of a particular region where the investment is realized. State measures in the field of investment should unite the social and economic, and regulatory environment of enterprises and be characterized by consistency and logical completeness (institutional support). It is established that in accordance with the following requirements, there should be formed an organizational structure, which will be entrusted the responsibilities of the real implementation of investments (organizational support) that should be properly financed (financial support). The carrying out of such activities implies a certain mechanism utilized through the auxiliary processes for supporting investment.

Article is written in Ukrainan


Galitsyn V. K., Suslov O. P., Samchenko N. K.
A Methodology for Studying and Making Managerial Decisions (p. 184 - 190)

The article outlines the methodological provisions for studying and making managerial decisions on the basis of theoretical and practical experience in the field of management, which attributes special features to a managerial decision. The article considers the approaches to studying and making managerial decisions separately, since managerial decision-making is a consistent purposeful process in the management system from the identification of the problem situation to the analysis and evaluation of the managerial decision, and the result of this process is a managerial decision that leads to certain changes in the management system. The role of structuring, characterization and optimization as procedures for reducing the uncertainty of information used in the process of making managerial decisions is described. There presented the essence of various approaches to studying and making managerial decisions as a single integrity, namely: the systems, target-oriented, process-oriented, situational, synergetic, integrated ones. There presented a conceptual model for studying and making managerial decisions, which consists of two blocks — “The methodology for making managerial decisions” and “The integral approach to studying and making managerial decisions”. The first block includes methodological approaches to studying managerial decisions (general methodological approaches to their studying and specific methodological approaches to their making) and theoretical approaches to making managerial decisions (theoretical approaches to their making and models for their making), and the second one — the components of the integral approach to their studying and making. The methodological provisions on studying and making managerial decisions outlined in the article are aimed at combining the approaches described and the scientific justification for selecting models and methods concerning specific aspects of this process.

Article is written in Ukrainan


Denysiuk O. V., Stokaz Y. M.
A Methodological Approach to Forming and Developing Strategic Knowledge of an Enterprise (p. 191 - 198)

The article presents a methodological approach to forming and developing strategic knowledge of an enterprise, the main idea of which is defining the concept “strategic knowledge of an enterprise”, as a key factor of development that manifests itself in expediency of management decisions; using best practices, business strategies, new models of market behavior; receiving innovative results in products, services and technologies. In accordance with the provision that professional knowledge and competence of management personnel are in the focus of strategic knowledge management, there singled out declarative, procedural and causal types of strategic knowledge of an enterprise. Declarative knowledge is fixed in normative documents and presented in a formalized form in reports, standards, plans, methods. Procedural knowledge is associated with developing and using tools and methodological support for a management system. Causal knowledge is related to creation of a material basis for effective operation of an enterprise. The identified types of strategic knowledge (declarative, procedural and causal) allowed to form a system of indicators and, through selecting an expert method of assessment, interpreting the results, to develop a set of measures for solving problematic issues regarding the formation and effective use of strategic knowledge in an enterprise. The methodological approach was tested in PJSC “KharP”. As experts, the top and mid-level management of the integrated UIEC company (the industrial group, which includes PJSC “KharP”) were chosen. In total, 15 managers participated in the survey. Summarizing the results of the practical approval of the methodological approach to forming and developing strategic knowledge of an enterprise, it should be noted that the main activities should be aimed at creating an effective training system in accordance with the following requirements: meeting the real needs for developing the competence of management personnel (often training programs are formal and do not contribute to improving knowledge of management personnel); consistency with management standards and compliance with international practices and management standards, best practices and specifics of the activity the enterprise is engaged in; orientation towards integrated use and development of declarative, procedural and causal knowledge.

Article is written in Ukrainan


Zhukovska V. M.
Social Dominants of Managing the Development of a Trade Enterprise (p. 199 - 205)

The aim of the article is the formation of methodological bases for assessing the state of management of social development of a trade enterprise on the basis of a convergent approach and transformation of values in the context of the digital society and innovations. The level of social management of an enterprise is presented as a function of the potentials of the social, ecological and intellectual vectors, each of them being characterized by a combination of quantitative and qualitative indicators. The social potential of development is expressed through indicators of effective and efficient management activity, employee involvement, and a new complex index of social attractiveness of an enterprise with respect to its stakeholders. It is substantiated that the potential of intellectual development effectively influences all social management processes and contributes to the innovative and social activity of a trade enterprise and its partners. The key indicators for assessing intellectual potential are the pace of development of intangible assets, the coefficient of online activity of the personnel in social networks, the level of competence development and / or the introduction of social innovations (their level of expenditure). There formulated the assessment criteria and the composition of indicators of environmental impact on the potential of an enterprise’s social development, share of eco-labeled goods; the total amount of waste and pollutant emissions; the volume of consumed renewable energy, water, gas; the volume of waste subject to recycling (in particular the information of enterprises about the number of types of waste sorting was used). The integral index of management of social potential can serve as a basis for monitoring the identification of problem areas for management, the formation of a social development strategy, and the ranking of domestic trade enterprises. The realization of the social dominants of the potential of the proposed concept by trade enterprises in practice will contribute to the achievement of the goals of the national strategy for sustainable development. Moreover, it provides for economic growth and the implementation of social guarantees, both for different groups of stakeholders separately and for the society as a whole.

Article is written in Ukrainan


Zavidna L. D.
Modeling the Financial Strategy of an Enterprise in the Hotel Industry (p. 206 - 213)

The aim of the article is to substantiate the theoretical and methodological foundations of modeling the financial strategy of an enterprise in the hotel industry, which will, depending on the forecast values of the results of economic and financial activities, determine the ability of the enterprise to effectively generate profits, reinvest, expand the scale of its activities, increase the attractiveness of business for owners of enterprises in the hotel industry. All approaches to the formation of the financial strategy of an enterprise in the hotel industry are based on financial models. The article presents the methodology for calculating the indicators of the matrix of financial strategy by Franshon and Romane and the matrix of the stages of financial development elaborated based on the three-factor DuPont model, which will allow to assess the financial aspect of the enterprise as a whole, i.e., to understand what is happening at the top of the pyramid of a huge number of separate financial parameters. Using the results of the study, there built a combined matrix of the financial strategy for development of an enterprise in the hotel industry, which is a constructive tool for efficient management of the resource potential of an enterprise in the hotel industry, since it allows to carry out integral assessment of the financial sustainability of the enterprise and the depth of the financial crisis, take into account the objectives of the functioning and the results of the activity on the key parameters — liquidity, financial sustainability and profitability. The area for completing the quadrants is proposed.

Article is written in Ukrainan


Labunska S. V., Prokopishyna O. V., Iermachenko I. V.
Cognitive Modeling of the Startup Life Cycle (p. 214 - 220)

Under conditions of turbulent development of the world market, which takes place based on modern high-tech industries and introduction of IT technologies into all business processes, the problem of managing risky projects becomes extremely urgent. The innovative development of the global socio-economic system is impossible without the spread and intensification of activities of startups. Startup enterprises, despite the short period of their existence, play an important role in the processes of generating new knowledge, creating innovative projects and commercializing innovative ideas. Startups, as business units, constitute a separate subset of innovative enterprises, grouped according to scaling, using breakthrough innovative ideas, specific sources of financing and increased risk. Since the typical features of a successful startup are the rapid expansion of operations and high risks of financial and economic activity, a conditional time point at which both the risks and rates of growth in transaction volumes are simultaneously reduced can be defined as the fluctuation point at which the startup ceases to exist. The results of applying mathematical methods to process statistical information on the dynamics of the market proved that the fluctuation point of the life cycle of startups in Ukraine takes place in the time interval of the first year of financial and economic activities of the enterprise. During this interval, startup enterprises are oriented towards one of two alternatives: scaling operations on the basis of attracting investments and a significant expansion of activities or gradual curtailment of an innovative project in which investors’ financial resources could not be attracted. Both alternatives lead to the transmission of an enterprise from the class of startups to the class of large enterprises or the liquidation of the business. Startup enterprises in Ukraine have a high potential for innovation development and can become a driving force for the social and economic development of the country as a whole. In order to increase the positive effect of startup initiatives for the Ukrainian economy, it is necessary to solve a number of tasks, among which there are the expansion of information and financial support from the state, the formation of a favorable investment climate and infrastructure for the commercialization of innovative projects.

Article is written in English


Mykolaichuk I. P., Sychova N. V.
Intellectual Capital as a Basis for Developing Competencies of a Trade Enterprise (p. 221 - 227)

The aim of the article is to substantiate the economic essence, structure and features of the formation of intellectual capital (IC) as the organizational and economic basis for developing competencies of a trade enterprise. The essence of IC as an economic category and its role in the knowledge economy are analyzed. It is proposed to understand the essence of IC as a means of creating new value in an enterprise through the use of intellectual resources, which in turn contain intellectual capital, intellectual labor and intellectual products as a means of production. The place and importance of IC in developing competencies of domestic trade enterprises are substantiated. There given the author’s interpretation of the essence of IC of a trade enterprise, by which it is proposed to understand the aggregate of accumulated individual and collective, real and hidden knowledge, the level of competence, involvement and motivation of the personnel, the development of information and communication networks, and the results of the implementation of intellectual activity used by the enterprise to ensure its competitive advantages and profitability in the market. The structure of IC of a trade enterprise is studied and schematically constructed; the main features of human capital (at the level of an individual), structural (at the level of the organization) and consumer one (at the level of functional groups) are characterized. There identified the main characteristics of IC of a trade enterprise by features of depreciation of certain components, liquidity, contradictions in the modern practice of assessment and accounting, as well as features of synergistic interaction of its elements. Socio-economic trends in the innovative development of trade enterprises in Ukraine are outlined, among which the popularization of e-commerce, including the use of retail mobile applications by Ukrainian consumers, is decisive. There suggested the directions for developing IC of trade enterprises, the most promising being the increase in the level of competence of employees in the process of their group and individual training. The need for further studies of the mechanism for managing IC of trade enterprises as the basis for developing their competencies is substantiated.

Article is written in Ukrainan


Moskalenko N. O., Leonova Y. O.
Theoretical Approaches to Competitive Intelligence and Features of its Analytical Support (p. 228 - 234)

The article is an attempt of the authors to identify and describe the theoretical approaches that are valuable in the context of competitive intelligence and especially its analytical tools. It is suggested to consider competitive intelligence in terms of types of thinking of individuals that manage companies, determine the priority objectives of managing a business and approaches to managing the company. In this context, the theoretical approaches to competitive intelligence and the choice of its analytical tools are reactive and proactive ones, or opportunistic and strategic respectively. Companies are subdivided in accordance with applying one of approach in its pure form. This allows assessing the analytical tools used, determining their pros and cons, predicting results and also evaluating them based on the proposed scheme. Moreover, considering and studying any analytical activity by nature and types of managerial thinking, it is possible to carry out further research, form hypotheses, conceptual models, methodological approaches, practical tools. There developed and proposed a theoretical model, which can serve as a basis that in a generalized form gives an idea of the regularities of competitive intelligence.

Article is written in Ukrainan


Otenko I. P., Komarkov D. V., Shkreben R. P.
A Strategy Toolkit Aimed at Ensuring Safe Development of an Enterprise (p. 235 - 241)

A strategy toolkit aimed at ensuring safe development of an enterprise is presented. The composition of the toolkit is represented by strategies, mechanisms (coordination, training, regulation, saving and protection ones), organizational methods, forms of strategic management of economic security, as well as methods for selecting and coordinating adaptive measures that meet enterprise targets. The classification of development strategies singles out passive and active strategies: strategies of passive survival are those that take advantage of existing opportunities and are typical modes of operation for enterprises in a stable environment; strategies of active survival are those aimed at active search and effective use of market opportunities; strategies of active influence on the external environment, including measures aimed at active search for and creation of new opportunities for enterprise development through innovation, strategic competencies and knowledge. The carried out analysis of activities of machine-building enterprises of Kharkov region revealed the features of measures oriented towards ensuring their safe development. Among the passive measures the most typical are supporting liquidity and stability of financial status; ensuring reliability of technical and technological processes; observing the regime of economy in using financial and economic resources; renting premises, equipment; providing freight transportation services. Active measures include conducting market research; implementing new developments and assimilating new technologies; searching for strategic partners and developing new markets; using new organizational forms of cooperation and integration. For the purpose of revealing actual threats in the external environment of activities of the machine-building enterprises, an analysis of environmental factors is carried out and an evaluation methodology is developed with the involvement of 12 experts — top level managers of machine-building enterprises in Kharkiv region. Based on the results of the evaluation, recommendations on the formation of a strategic toolkit aimed at ensuring safe development of machine-building enterprise are developed.

Article is written in Ukrainan


Prokhorova V. V., Davydova O. Y.
The Hierarchical System of Strategies for Innovative Management of the Development of Hotels and Catering Enterprises on an Active Adaptive Basis (p. 242 - 250)

The aim of the article is forming a hierarchical system of strategies for innovative management of the development of hotels and restaurant enterprises on an active adaptive basis under modern market conditions. The article considers the content of the analysis of the economic activity of hotels and restaurant enterprises and the intrinsic characteristic of intuitionism, which is an analytical and intuitive platform for the formation of a hierarchical system of strategies for innovative management of the development of hotels and restaurant enterprises. A set of components of the functional strategy of innovative management of the development of hotels and restaurant enterprises and a list of their alternatives is formed. The stages of choosing alternatives to the strategy of innovative management of the development of hotels and restaurant enterprises are determined. Based on the results of the study, an active adaptive hierarchical system of strategies for innovative management of the development of hotels and restaurant facilities is formed.

Article is written in Ukrainan


Trachenko L. A.
The Process Approach in Quality Management Systems in Enterprises of the Services Sector (p. 251 - 257)

The aim of the article is to define the role and place of the process approach in quality management systems and justify its integration with business processes of service enterprises. The relevance of the implementation of quality management systems in enterprises in the context of the requirements of the international standard ISO 9001: 2015 is substantiated. The role of quality management systems in sustainable development of service enterprises is defined. The essence of the process approach is revealed, and the scheme of a single process in the quality management system is provided. The main aspects of the process approach in quality management systems are investigated, and it is noted that to ensure the relevant processes, an enterprise should determine its quality objectives, inputs, outputs, activities, and resources. Attention is focused on the fact that the quality objectives of processes of an organization’s quality management system should be correlated with its business objectives and should not contradict each other. The key benefits and advantages of the process approach in quality management systems are revealed. It is proved that the first step in the way of ensuring effective quality management should be an understanding of the structure of business processes by enterprise managers, which will enable them to identify where the source of signals informing about quality loss is. The integration of an enterprise’s quality management system with its general management is justified. The existing theoretical approaches to the introduction of the process approach into enterprise business processes are generalized. The author presents a structure of the standard ISO 9001: 2015 in the format of the PDCA cycle, and it is indicated that the Deming cycle allows an enterprise to provide its processes with necessary resources, manage them, identify and implement opportunities for their improvement.

Article is written in Ukrainan


Usherenko S. V., Kharchenko Y. Y.
Evaluation of Investment Projects in Undeveloped Markets (p. 258 - 267)

Using the example of a diversified industrial enterprise, there developed an approach to evaluating the prospects of the implementation of an innovation and investment project on manufacturing a product under conditions of an undeveloped sales market as well as associated risks. It is substantiated that the project can be promising due to its social significance manifested in obtaining environmental, social, and environmental effect from it realization. To evaluate alternative investment projects, there developed a methodological approach that implies analysis according to the following scheme: volume of the market for the product, designed capacity and production technology, competitive environment; characteristics of consumers. This will allow to demonstrate the advantages and disadvantages of each of the alternative projects at the initial stage of the study. The effectiveness and expediency of the project implementation should be evaluated by the following indicators: payback period (PP), accounting rate of return (ARR), net present value (NPV), profitability index (PI), discounted payback period (DPP), internal rate of return (IRR). When making the decision about the implementation of a particular project, its social effect as well as the forecast of future cash flows reflecting changes in their value over time with regard to the discount rate should be taken into account. In developing markets, it is most appropriate to take for the discount rate the weighted average cost of capital, which is calculated in accordance with the CAPM model using the central bank discount rate as risk-free rate, and to calculated the risk premium using the methodology developed by A. Damodaran, based on the data on the country’s credit rating by Moody’s. The identification of the main risks of the project is possible by conducting an expert survey providing for the evaluation of importance and probability of occurrence of individual risk. The subjectivity of an expert survey has to be reduced by identifying the main mental traps. A more in-depth study of an impact of each risk has to be conducted by using the VaR concept and analysing the sensitivity of impact of simultaneous two risks to the net present value of the project.

Article is written in English


Shchetinina L. V., Rudakova S. G., Lobunets I. S.
Non-Monetary Motivation of Staff as a Way to Increase Efficiency of its Work (p. 268 - 275)

The article is dedicated to investigating non-monetary motivation of staff as well as analyzing non-material factors that influence growth of staff productivity. Scientific publications highlighting the issue of staff motivation and its influence on efficiency of employees’ work are analyzed. The existing theories of motivation are considered in the context of their using to provide non-monetary incentives for staff members. There analyzed the ways of applying popular motivation theories in the context of non-monetary incentives. Based on the results of own sociological research, the list of recommendations on introducing a system of non- monetary motivation of employees is developed. The study of the staff portal and the survey itself showed that non-monetary incentives have a significant impact on staff productivity, allow attracting special categories of employees, and improve the prestige of a company. The importance of introducing a system of non-monetary motivation, its impact on the image of a company in the eyes of employees, and the advantages of applying this type of motivation in the system of monetary incentives are determined. Using the information analyzed, a list of practical suggestions on the application of non-material incentives for staff members is created. The developed recommendations include those that require funding on the part of the administration of a company, namely: staff training, introducing a bonus system, organizing a place for recreation; as well as those that are absolutely free: recognizing merits of employees, creating a favorable psychological climate and conditions for career growth. The research results allowed to determine that an effective system of non-monetary motivation well supplements monetary incentives, improves the image of a company, increases employee loyalty, and ensures growth of staff productivity. The issue of non-monetary incentives requires further research, since motivation of employees will always be a relevant issue for enterprises seeking to become leaders and effectively use such a resource as staff.

Article is written in Ukrainan


THE PROBLEMS OF ECONOMY №3-2018

Bonetskyy O. O., Zhelizniak R. Y.
Economic Confidence as a Factor in Personnel Certification (p. 69 - 74)

In the article there developed a model of personnel certification of an enterprise, which takes into account two factors: loyalty of employees to the organization (based on other studies, the factors determining loyalty are used) and level of economic confidence of managers of the organization in its employees. The interpretation of the category “career growth rate of an employee” is proposed, and favorable and unfavorable conditions for career progression of an employee are substantiated. It is recommended that in the model of personnel certification of an enterprise, the threshold of economic trust be taken into account, i.e., the level of economic trust, which differentiates economic trust in an employee and economic distrust to him/her. There identified the ranges of economic trust, in which, in combination with clusters of employee loyalty to the organization, an accelerated, average, slowed career growth rate or lack thereof is possible when setting new important or complex tasks. The study substantiates the procedure for determining the belonging of an employee in the organization to a cluster of employee loyalty (an employee’s belonging to the core or periphery of the organization is additionally differentiated) and the level of economic trust of managers to an employee, as well as the number of clusters. The procedure for certifying employees depending on whether his/her belongs to a cluster and on talents to solve more complex or important tasks of the organization is argued. It is revealed that an employee’s belonging to a cluster is a time-varying value (through a time-varying personality structure, which changes priorities and motivation of the employee, or changes in the organization’s internal environment in a direction that does not coincide with the employee’s expectations), therefore employees should be checked with a certain frequency for their loyalty to the organization, and the level of economic trust should be recalculated based on the results of their work and achievements.

Article is written in Ukrainan


Gontareva I. V., Murenets I. H.
Ensuring the Quality of Management in an Enterprise (p. 75 - 81)

The aim of the article is to substantiate the conceptual provisions, theoretical bases, principles of ensuring management quality in an enterprise as well as approaches to it. There proposed conceptual provisions for the formation of a problem-oriented system for ensuring management quality, which solves an important scientific and practical problem of ensuring management quality in an enterprise; development of implementation stages of the system for ensuring management quality in an enterprise, namely, preparation for ensuring management quality in a machine-building enterprise, certification of the quality management system, carrying out of a comprehensive analysis of management quality and development of a system for ensuring management quality, development and coordination of documentation on ensuring management quality, implementation of the system for ensuring management quality in an enterprise, forecast of management quality in the enterprise, which will ensure the satisfaction of external and internal stakeholders. The need to form organizational support for ensuring management quality in an enterprise through the introduction of additional functions for management quality coordinators in an enterprise is determined. Furthermore, there proposed organizational support for ensuring management quality in an enterprise, the distinctive feature of which is the selection of the most competent employees to perform functions on ensuring management quality according to local and global priorities, which allows to effectively perform functional tasks and supports management decisions in any sphere of an enterprise’s activity.

Article is written in Ukrainan


Gryn E. L.
Improving the Classification of Organizational Changes of an Enterprise (p. 82 - 88)

A generalization of existing approaches to the classification of organizational changes is performed. The identification of revolutionary and evolutionary changes is highlighted. The types of organizational changes are investigated depending on the level of organization where they occur. The essence of spontaneous and planned changes is considered. The classification of changes based on one criterion — single-criterion classification, on two criteria and a set of criteria — multi-criterion classification — is presented. There introduced the author’s classification of organizational changes comprising a single criteria classification, which includes three subgroups, and a multi-criteria classification. The first group, which is singled out based on a single-criterion classification in terms of the character of its implementation, is distributed with regard to the following criteria: object: in goods and services, strategy and structure, culture, technology, personnel, management, systems, performance, prestige, policy, and legal transactions, functions, forms; duration of changes: short-term, medium-term, long-term; systematicity: organic; systematic, episodic; nature of manifestation of processes: scaling down, scaling up; scale: general, local; management style: decision-making, participatory; levels: individual, group, subdivision, corporate; resources: extensive; intense. By the nature of occurrence, the changes are divided based on the following criteria: reaction to the environment: forced and provoked; interaction with the environment: reactive and proactive; goal setting: aimed at effective functioning, development, and anti-crisis. According to the results, the changes, based on the acquired state, are divided into transformational (divergent) and adaptive (convergent) and on the quality — into progressive and regressive. The multi-criteria classification comprises six groups of changes, including the author’s division into active and passive ones, where the latter involve changes in the state of an enterprise in the market under the influence of external factors in the event of a failure to decide on the implementation of active changes.

Article is written in Ukrainan


Danilova E. I.
The Systems and Structural Approach to the Formation of Economic Resilience of an Enterprise (p. 89 - 96)

The aim of the article is to summarize the methodological foundations of the systems and structural approach to the formation of enterprise resilience. To achieve this goal, the following tasks are set and resolved: using the systems and structural approach, the elements of the economic system of an enterprise are standardized, the content of each structural element is disclosed, indicators of control for potential hazards and consequences in case of its occurrence are determined, criteria of resilience of functioning and development of the economic system are formed. There summarized key provisions of the methodology of the systems and structural approach in terms of identifying the basic structural components of the economic system of an enterprise (resources, processes, structure, environment) and studying the system of indicators of control over the state of their use in enterprise economic activity. The singled out indicators of control over resilience of elements constituting the proposed enterprise structure allow identifying resilience criteria for each type of enterprise processes for basic structural components that ensure its effective functioning. Hazards and their consequences for each structural component of an enterprise are generalized. The combination of the structure of an enterprise’s economic system and its main functional processes made it possible to generalize the criteria of resilience of its functioning and development. The presented systems and structural approach allow managing resilience of each subsystem of an enterprise by shaping the resilience of each structural component of the subsystem, and the proposed system of indicators for monitoring the state of resilience allows the formation of a concept of resilience management.

Article is written in Ukrainan


Ilchenko N. B.
A Conceptual Model of Business Process Management in a Wholesale Enterprise (p. 97 - 103)

The aim of the article is to study the theoretical and methodological approaches to business process management in a wholesale enterprise and develop a conceptual approach to business process management in the system of management decision making. Based on the results of the research, the imperfection of the elaboration of the methodological and organizational bases for implementing the process approach in managing business processes in wholesale enterprises has been revealed. It is noted that the attention of scientists to the implementation of process-oriented approach is increasing, though in practice it has not found its application in domestic enterprises. However, in modern realities, the application of this approach is limited only to the development of documents that describe the order of performance of various works, and activities of enterprises are aimed at applying the process approach or the functional one. To make effective management decisions in the business process management system in a wholesale enterprise, there developed a conceptual model, which is an abstract one and includes a structure of relations between business processes. Prospects for further research in this direction are to determine the parameters of the assessment of “bottlenecks” in business processes of a wholesale enterprise that affect the results of its activities in the system of management decision making.

Article is written in Ukrainan


Kotenko S. I., Shvindina H. O.
Problems in Assessing Competitiveness of Enterprises as an Indicator of Strategic Development (p. 104 - 112)

In the process of development of a market economy, scientists and researchers from around the world tried to systematize methods for assessing competitiveness and develop a universal classification of such approaches. In the course of the analysis of the scientific literature on the topic of the article and the results of previous studies, the authors summarized the approaches to assessing competitiveness and identified the main criteria for their further classification. A comparative analysis of competitiveness assessment models allows not only to identify and compare their strengths and weaknesses but also to build a combination of methods to enhance the existing advantages of the models and negate their shortcomings. This process makes it possible to improve the assessment methods and use the achievements of scientists in the field of economics, management, and related fields. The authors have analyzed the methods for assessing competitiveness, and suggested ways to address the shortcomings of the above-mentioned methods for assessing competitiveness. The paper presents an approach to the use of combined assessment methods and their formalization.

Article is written in Ukrainan


Kouda V. O., Pasko M. I.
Theoretical Aspects of Creating the Image of a Higher Education Institution (p. 113 - 121)

The aim of the article is to study the essence, depth, and completeness of the image of a higher education institution, its components, as well as identify the priorities for creating a positive image of a particular educational institution in a competitive aggressive environment. The article examines the approaches to the creation of a positive image of an educational institution (EI) on the Ukrainian market for educational services in a competitive environment, which significantly affects the growth in the number of potential consumers and solvent applicants. It is a positive image that is an important incentive for schoolchildren when choosing an EI for learning. Studying the creation of the image of EI is considered as a permanent process in conformity with social needs and modern requirements. The main directions in the research of scientific community, specialists, and practitioners engaged in considering the problems associated with image of educational institutions in Ukraine are analyzed, and shortcomings, omissions and other factors that have negative impact on the attractiveness of higher education institutions are revealed. The identified shortcomings in the research results require a systematic and comprehensive approach to the process of creating — developing — enhancing a positive image of domestic educational institutions as a singular entity. Based on the results of studying the essence, depth, and completeness, the main elements of the image of EI as a means and a tool, object of control, which is focused on target groups and, above all, applicants, are identified.

Article is written in Ukrainan


Mishchuk I. V.
Enterprise Development in the Context of Multi-Object Economic Resilience and a Ternary Approach (p. 122 - 131)

The aim of the article is to study the content of the concept “enterprise development” in the context of multi-object economic resilience, with regard to the ternary approach to its essence. As a result of the analysis of the economic literature, it is revealed that scientists propose to distinguish between such concepts as “development” and “growth”. However, attention is focused on the fact that in a specific time interval, development can be represented as growth, improvement, and other types of changes. It is shown that development and growth are interrelated concepts, thus they should not be opposed. By analyzing, systematizing and summarizing scientific works of a number of scientists, definitions of the term “development” based on imperative concepts “process” and “change” are considered. It is revealed that the objects of development are processes of growth of an enterprise’s size and its indicators; improvement of its system; transition to a new state; transformation of the enterprise; changes in the characteristics of the enterprise’s system, its activity, state, its movement trajectories, as well as changes of the enterprise itself. It is substantiated that, considering the changes, it is necessary to distinguish two dimensions: changes as a manifestation of changes in the internal environment and / or the external environment of an enterprise due to the influence of various factors and / or stakeholders; changes as the response of the enterprise to the above changes. However, such changes may be unplanned and / or represent the result of the action of specially developed events. The existing approaches to defining the essence of the concept “development” are complemented by the integral, structural, as well as structural and synergetic approach. It is noted that the typologization of approaches to the essence of the category “development” will depend, first of all, on the research goal. In studying the basic laws of development, attention is focused on its common features with the category of economic resilience. It is noted that development can be its object, and vice versa — economic resilience can become an object of enterprise development.

Article is written in Ukrainan


Pursky O. I., Kharchenko O. A., Chernyshova D. D.
An Information-Logical Model for Determining Consumer Priorities in Electronic Commerce Based on Clustering and Classifying a Client’s Personal and Consumer Profile (p. 132 - 143)

An informational-logical model for the implementation of the process of determining consumer priorities in the framework of supplier and customer interaction is developed using the clustering and classification methods based on a client’s personal and consumer profile. The information-logical model for determining customer preferences allows improving the business process of choosing a rational set of goods and services depending on customer characteristics; form an actual system of market relations; ensure rationality and timeliness of the flow of goods and services to the e-commerce market, which will ensure their diversification and differentiation. A rational set of parameters of information about clients and their activity in the e-commerce market is proposed. The process of collecting, preparing and analyzing information about clients in the e-commerce market for its subsequent clustering and classification is characterized. The sources of information are identified, the relationship among the selected characteristics is illustrated, and a set of 22 characteristics of consumers in the e-commerce market is presented. There given a description of the concepts of consumer profile in the e-commerce market and personal profile of a client as a descriptive component of the element within the client cluster, which together represent a complete model of a typical e-commerce client and can be used to identify and analyze consumer priorities. To establish the relationship between the profiles and clusters, the support vector machine is applied.

Article is written in Ukrainan


Sosnovska O. O., Kazak O. O.
Current Threats to Personnel Security of Modern Enterprises (p. 144 - 150)

The aim of the article is to study personnel security as a subsystem of economic security of enterprises, its role in ensuring organizational and management activities of an enterprise in view of the current situation, structural specifics, and personnel fraud, as its significant subjective threat. The article defines the dominance of the personnel security subsystem in relation to other subsystems of an enterprise’s economic security as a fundamental principle in any of its activities. The structural components of personnel security of an enterprise, which are the cause of the existence of a large number of threats, are identified. Objective and subjective threats to its provision are highlighted. The topicality of corporate fraud as a significant subjective global threat to personnel security of an enterprise is substantiated. Two main approaches to defining the concept of corporate fraud are highlighted: the legal (Ukrainian) approach and the broad (world) one. The main trends of the most common types of economic crimes and their impact on Ukrainian organizations are analyzed. The key factors and their influence on committing an economic crime and / or fraud by an employee (fraudster) in Ukraine in 2018 are identified. There proved the necessity of influencing each of the factors that cause economic crimes by encouraging a culture of openness at all levels of the organization, introducing effective control mechanisms and developing a positive corporate culture. According to the 2018 Report to the Nations “Global study on occupational fraud and abuse”, the types and number of cases of corporate fraud in the world are determined, and their structural analysis carried out.

Article is written in Ukrainan


Stepanova O. V.
The Concept of Assessing Enterprise Potential (p. 151 - 156)

The aim of this article is to develop scientific and methodological recommendations on the integral assessment of potential of an enterprise. The achievement of this goal requires solving the following tasks: analysis of the theoretical bases of enterprise potential; analysis of the components of enterprise potential; analysis of methods for assessment of enterprise potential; development of a multi-criteria model for an integral assessment of enterprise potential based on the program- and goal-oriented approach and the theory of utility. In the work the concept of Management by Objectives is used. Enterprise potential management is represented as a multi-level system consisting of several management objects. To study enterprise potential, the program- and goal- oriented approach is used. Based on graph theory, the “tree of goals” of enterprise potential is built. For the formulation and evaluation of goals, expert methods are used. As a criterion of optimality of achieving a goal, it is proposed to use a multi-criteria utility function. In this study, the system of goal-setting corresponds to the combination principle, i.e., it is advisable to use the additive utility function to assess potential of an enterprise. The proposed approach using the multi-criteria utility function makes it possible to calculate the integral indicator of enterprise potential. This allows a comparison of the potential of an enterprise for several years and a comparison of a number of enterprises, as well as identifying the ways for effective growth and use of the potential of an enterprise.

Article is written in Ukrainan


Shmatko N. M.
Ensuring Structural and Communication Stability of a Large-Scale Economic and Production System as a Prerequisite for Improving its Viability (p. 157 - 164)

Under modern conditions of turbulent external environment, one of the reserves for increasing the efficiency of an enterprise’s economic activity is its involvement in joint activities with other enterprises, which together form a large-scale economic and production system. The author’s hypothesis in this case is to consider efficiency as a function of the ability of participants in a large-scale system to establish appropriate communications. Accordingly, the shortcomings of communication of participants in a large-scale system are determined by the main factor of stability loss of the economic-production system. The aim of the article is to develop the theoretical and methodological bases for ensuring an increase in viability of large-scale economic-production systems through optimizing the links between its participants by the criterion of compliance with structural and communication stability. In the framework of achieving the aim of the article, the relevance of introducing the concept “structural and communication stability” of an enterprise is proved, and its essence is substantiated. To identify the factors of stability loss, there used recommendations from the body of knowledge on system engineering regarding the construction of a hierarchy (holarchy) of a complex system, for each level of which the factor of stability loss is determined. A reference model for establishing communication between participants of a large-scale system is developed, and the possibility of detailing such a model by means of multi-agent modeling is provided for detailing the parameters of interaction between participants of a large-scale economic production system. The application of this model is the basis for ensuring the stability of the economic system by forcing internal and external stakeholders to fulfill their functions.

Article is written in Ukrainan


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