№ 875 (2017)

Зміст

Єкель Г. В. Теоретичні підходи до розкриття економічної сутності регулювання

УДК 338
Г. В. Єкель
ННЦ “Інститут землеробства НААН”
ТЕОРЕТИЧНІ ПІДХОДИ ДО РОЗКРИТТЯ ЕКОНОМІЧНОЇ
СУТНОСТІ РЕГУЛЮВАННЯ
 Єкель Г. В., 2017
Наведено погляди різних науковців стосовно визначення змісту дефініції “регулювання”. Встановлено, що це поняття похідне від “регулювати”, і саме так представлене у багатьох джерелах. З огляду на це, проаналізовано багато наукових джерел, на основі яких виявлено спільні ознаки досліджуваних категорій. Запро¬поновано авторське визначення категорії “регулювати”. Аналіз праць вітчизняних та зарубіжних учених стосовно змістового наповнення поняття “регулювання” дав змогу виявити, що його варто розглядати у кількох аспектах. Встановлено, що категорії “регулювання” притаманні такі ознаки: системність, контроль, організація, норматив¬ність, синергізм, направленість, гнучкість.
Ключові слова: упорядковувати, регулювати, управління, система, правило.
G. V. Iekel
National Scientific Centre
“Institute of Agriculture of the National Academy of Agricultural Sciences”
THE THEORETICAL APPROACHES TO DETERMINE
THE ECONOMIC ESSENCE OF “REGULATION”
 Iekel G. V., 2017
The article presented the views of different scholars on the definition content of "regulation". This concept was derived from "regulate" and that has been represented in many sources were found. It was considered the author of a number of scientific resources were analyzed and identified the major common features in the studied categories. The basic part of research was divided into two parts : focus on regulation as a function of component management, and studying its subtypes on governmental level.
The purpose of the article was to study the semantic content category "regulation".
The main goals of research were the following:
 to analyze different scientific sources on defining content "regulate";
 to identify common features in the study category;
 to propose their own definition "regulate".
Research has shown that most scientists are inclined to believe that "regulate" - means:
1) to organize;
2) to achieve normal operation mechanism;
3) to ensure the smooth interaction of components;
4) to subordinate to certain rules;
5) to control something.
According to the author, to "regulate" the means to organize a set of objects according to given rules, regulations, procedures for specified results, while ensuring the smooth interaction of components, by monitoring and correction in case of deviation from the desired direction.
The author established that categories "regulation" has the following characteristics: consistency, control, organization, regulatory, synergy, orientation, flexibility.
Consistency is to establish a proper mechanism of interaction of parts, and this is only pos¬sible if they staged a joint operation with clear allocation of functions and powers of each component.
Control means using certain rules, principles, methods and ways to monitor the condition of produce and make adjustments in operations in case of deviation from the set parameters.
Orientation - activity in certain defined subject area.
Organization - is the ordering of certain events and processes through regulation.
Synergy - the effect of the coordinated interaction of components.
Normativity - means submission to certain rules, norms
The flexibility provided in adjusting of the object in the desired direction.
Our studies provided an opportunity to make some following conclusions: regulation - should be viewed in several ways:
as a form of management, which includes the impact of the subject to the
object in order to achieve certain goals;
as a function of management aimed at implementation of operational tasks and correct deviations that occur during work on the basis of monitoring and analysis activities;
as the means and mechanism of subordination subject to certain laws (rule, order),
as the principle or rule that is subject to certain objects.
According to the author's point of view the studied category plays an important role in process-structural and administrative management. That is, to build a mechanism to regulate agriculture, which would have combined a effective interaction institutional environment and market instruments aimed our further research.
Key words: manage, regulate, control, system, rule.

Література – 19.

Ємець О. І. Концептуальні підходи до організації розвитку інвестиційної діяльності підприємств на засадах парадигми економічної безпеки

УДК 330.322:061.5:65.012.8

О. І. Ємець
ДВНЗ “Прикарпатський національний університет імені Василя Стефаника”

КОНЦЕПТУАЛЬНІ ПІДХОДИ ДО ОРГАНІЗАЦІЇ РОЗВИТКУ ІНВЕСТИЦІЙНОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ НА ЗАСАДАХ ПАРАДИГМИ ЕКОНОМІЧНОЇ БЕЗПЕКИ

Розглянуто основні підходи до організації розвитку інвестиційної діяльності підприємств, що сприяє активізації інноваційної діяльності економічних агентів, дає змогу вирішувати соціально-економічні проблеми. Пропонується розробити концепцію управління розвитком інвестиційної діяльності підприємств, що ґрунтується на засадах парадигми економічної безпеки. Ця концепція виступатиме як теоретичне обґрунту¬вання управління розвитку інвестиційної діяльності підприємств, відображатиме напрямки практичного її застосування, дасть змогу забезпечити міжгалузевий перелив капіталу, передбачити концепцію інноваційної трансформації науки і освіти та сформувати інноваційне середовище на засадах парадигми економічної безпеки.
Ключові слова: інвестиційна діяльність, підприємство, економічна безпека, управління розвитком.

O. I. Yemets
Precarpathian National University named after Vasyl Stefanyk

CONCEPTUAL APPROACHES TO DEVELOPMENT
OF INVESTMENT ACTIVITY ON THE BASIS ENTERPRISES PARADIGM OF ECONOMIC SECURITY

The main approaches to the development of investment companies are considered, and they help to enhance innovation. It is proposed to develop the concept of development management investment companies, based on the principles of economic security paradigm.
For each subject – economic security is a state of corporate resources (capital, personnel, information technology, laws) and entrepreneurial skills, which are guaranteed by the most effective use for their stable operation and dynamic scientific and technological and social development, prevention to negative internal and external threats.
The main goal of economic security is to ensure its stable and maximally efficient operation today and a high potential for future development. In the article the existing theoretical approaches are considered to systematize the concept "development of investment enterprises" at different levels of economic science. The author singled out the following levels: international, macroeconomic, microeconomic, regional and industry.
The investment activities of enterprises are often used at the microeconomic level, as common to the interpretation of an action, the transformation of investment resources (as a set of tools of different shapes) in investment product (business and other activities) for a purpose, appropriate development strategy.
In view of the above, the main conceptual approach both in terms of the definition of "development of investment activity on the basis enterprises" and to manage them is a strategic approach; which is associated with the definition of goals and main areas of investment, creation of conditions for investment processes.
The purpose of the article is to determine the priorities of investment companies, taking into account factors of economic security, to justify the need to increase investment attraction for sustainable economic development on the basis of management decisions.
To achieve this goal it is necessary to perform the following tasks:to explore different approaches defining the essence of investment activity; to determine the content management aspect of investment on the basis of economic security paradigm.
Significance of the study results are determined by the possibility of their use for decision-making in the management of economic security for development investment.
The investment strategy is a structured set of several interrelated aspects, such as institutional, economic, legal, information-analytical. These aspects are interrelated, their structuring and allocation of priorities between them, in our opinion, allow you to have a clear idea of the development and implementation of investment strategy of the enterprise.
Improving the current state of the economic situation in Ukraine is impossible without activating the investment of enterprises for sustainable development of priority sectors of the national economy and the threat of stagnation in Ukrainian industrial enterprises. Foreign direct investments should improve the international investment position of Ukraine and help to reduce external debt.
Key words: investment, enterprise, economic security, development management.

Література – 10

Єфімова Г. В., Пащенко О. В. Інноваційні процеси як довгострокові джерела формування ринкової вартості підприємства

УДК 338:658.1

Г. В. Єфімова, О. В. Пащенко
Національний університет кораблебудування ім. адм. Макарова

ІННОВАЦІЙНІ ПРОЦЕСИ ЯК ДОВГОСТРОКОВІ ДЖЕРЕЛА ФОРМУВАННЯ РИНКОВОЇ ВАРТОСТІ ПІДПРИЄМСТВА

 Єфімова Г. В., Пащенко О. В., 2017

Розглянуто формування ринкової вартості промислового підприємства на основі інноваційних процесів, розкрито механізм комплексного впливу усіх типів інноваційних процесів на формування ринкової вартості підприємства у довгостроковому періоді та типи інноваційних процесів та їх вплив на зростання вартості промислового підприємства. Досліджено стадії життєвого циклу інновації. Формалізовано модель оцінки ринкової вартості у довгостроковому періоді на основі інноваційних процесів, визначено склад та взаємозв’язок функцій цієї моделі, що дає можливість забезпечити цілеспрямоване управління формуванням ринкової вартості промислового підприємства.
Ключові слова: інновації, інноваційні процеси, життєвий цикл інновації, вартість підприємства, грошовий потік, інвестиції.

G. V. Iefimova, O. V. Pashchenko
National university of shipbuilding named by admiral Makarov (Mykolaiv)

INNOVATION PROCESSES AS LONG-TERM SOURCES
OF FORMATION OF THE ENTERPRISE MARKET VALUE

 Iefimova G. V., Pashchenko O. V., 2017

Formation of the industrial enterprises market value of the based on innovative processes is considered. The aim of the research is disclosure of the combined effect mechanism of all types of innovative processes for the formation of the enterprise market value in the long term.
Types of innovative processes and their impact on the industrial enterprise value rising are considered. Stages of innovation life cycle are investigated. To enhance the impact of product innovations on the rising cost of industrial enterprise can in case of application process and allocation innovation at different stages of the innovation. Enterprise value in the long term is considered as a function of the cash flows. The model of estimation of the enterprise market value in the long term based on innovative processes is formalized. The composition and interrelation of the functions of this model are determined. It makes possible to provide targeted management of the formation of the market value of a production enterprise.
The introduction of a management system of the industrial enterprise value in the long term based on the innovative processes will facilitate its adaptation to the dynamic processes of market changing. All of this will provide growth of the enterprise market value through an increase of assets value and through ensure growth future cash flows. Implementation of innovative active development strategy ensures long-term presence the industrial enterprise on market.
Key words: innovation, innovation processes, lifecycle of innovation, enterprise value, cash flow, investments.

Література – 15

Іванова М. І. Формалізація показників ефективності функціонування промислового логістичного кластера

УДК 331:65.012.34
М. І. Іванова
Державний ВНЗ “Національний гірничий університет”
ФОРМАЛІЗАЦІЯ ПОКАЗНИКІВ ЕФЕКТИВНОСТІ ФУНКЦІОНУВАННЯ ПРОМИСЛОВОГО ЛОГІСТИЧНОГО КЛАСТЕРА
© Іванова М. І., 2017
Охарактеризовано показники ефективності функціонування промислового логістичного кластера, використовуючи метод формалізації з метою прийняття рішення щодо його державної підтримки. Авторське бачення зводиться до того, що більшість дослідників віддають перевагу абсолютним показникам виміру економічного ефекту та відносним показникам ділової активності, соціального ефекту та економічного ефекту від зростання податкових надходжень до Державного бюджету. Критерії оцінки ефективності промислового логістичного кластера повинні характеризувати результати його діяльності, що і є перспективою подальших досліджень.
Ключові слова: ефективність, критерії оцінки, показники ефективності, державна підтримка, промисловий логістичний кластер.
M. I. Ivanova
State higher educational establishment of “National Mining University”
FORMALIZATION OF PERFORMANCE INDICATORS
IN INDUSTRIAL LOGISTICS CLUSTERS
 Ivanova M. I., , 2017
In the formation and development of logistics clusters, special attention should be given to the state financial support. Today, the existing scientific approaches are fundamentally different: from absolute non-interference of state into the economy, to constant monitoring and coordination of cluster activities by government agencies. This article explores the issues of formalizing the performance of an industrial logistics cluster in order to take a decision on state financial support. An analysis of recent publications has shown that researchers offer a wide range of varied indicators, demonstrating a lack of consensus on this issue. The authors have proposed a method of formalization, which provides a characterization of a phenomenon through a set of attributes and classifies its features by specifying the contents of the research object. The article considers performance indicators for all cluster participants: enterprises, financial and banking institutions, educational institutions, research institutions, city and state budgets, regions, administrative regions and states. The proposed formalization method was practically approved and allowed displaying the indicators of the performance of an industrial logistics cluster in tabular form, which was used to combine and compare the views of modern scholars. It has been proved that the researchers focus on the performance indicators at the enterprises as members of the cluster, as the formation of a logistics cluster can result in economic, social, environmental, innovative, and institutional effects. Financial and banking institutions benefit by servicing the cluster members; educational institutions - by an increase in rendered services; scientific organizations - by the growth of research potential; the budget is filled by tax revenues from the subjects of clustering, while the state benefits by the reduction of unemployment. It has been found, firstly, that the vast majority of researchers prefer using absolute indicators for measuring the economic effect (sales revenue, net profit, quality and competitiveness of the products, investment attractiveness, innovative activity and long order books). Secondly, the relative indicators of business activity (profitability, sales, costs, productivity, specific consumption of materials, capital intensity, and labour intensity), indicators of social effect (creation of highly skilled jobs, the level of average wages, social security and motivation of employees; and prestige to work in the cluster) are quite often used for enterprises that form the cluster, as well as the economic effect of growth of tax revenues. Thirdly, all other indicators show the direction of scientific research taken by an author and characterize the selected subject of evaluation. The author’s opinion is that the evaluation of the cluster performance should mainly be based on data describing the financial and economic activity of the cluster enterprises. The prospect of further research is to develop criteria for evaluating the performance efficiency of industrial logistics clusters to assess the results using the binary choice model. The criteria will serve as a basis for taking a decision on the need for state financial support of the enterprises within the studied cluster.
Key words: Efficiency, evaluation criteria, performance indicators, state financial support, industrial logistics cluster.

Література – 9.

Ільчук П. Г., Коць О. О., Цюрось Д. Г. Доходи як індикатор добробуту населення: регіональний аспект

УДК 332.14:330.564.2(477)

П. Г. Ільчук, О. О. Коць, Д. Г. Цюрось
Національний університет “Львівська політехніка”

ДОХОДИ ЯК ІНДИКАТОР ДОБРОБУТУ
НАСЕЛЕННЯ: РЕГІОНАЛЬНИЙ АСПЕКТ

Досліджено структуру та динаміку доходів населення. Визначено, що доходи є індикатором добробуту населення. Здійснено ґрунтовне аналізування номінальних та реального доходів за регіонами України і виокремлено регіони з високим та з низьким рівнем добробуту населення. На основі моделювання статистичних даних по регіонах України за 2013–2016 рр. побудовано та рекомендовано використовувати з метою прогнозування зміни мінімальної заробітної плати та тарифної сітки з оплати праці регресійну модель, що ґрунтується на встановленні взаємозв’язку між темпами приросту доходу, валового регіонального продукту та інфляції.
Ключові слова: доходи, регіон, добробут населення, місцеве самоврядування, інфляція, регресійна модель.

P. H. Ilchuk, О. О. Кots, D. H. Tsiuros
Lviv Polytechnic National University

INCOME AS INDICATOR OF POPULATION
WELFARE: A REGIONAL ASPECT

Abstract. The welfare of the population in Ukraine is heterogeneous. However, it depends not only on the personal qualities of the individual, but also on the environment in which this individual functions, including the climatic conditions, degree of local infrastructure, remoteness from markets for certain products and so on. Such heterogeneity determines the relevance of research income, particularly by the regions of the country for determining the level of welfare in general.
The main purpose of the article was to establish the relationship between income of population and the level of their welfare in the regions. Certain tasks were to study the dynamics of population income by regions of Ukraine, a comparison between the dynamics of the various components of income and construct a model of the relationship of income, inflation and gross regional product as an indicator of economic performance in the region.
In the article the structure and dynamics of population income was researched. It was determined income as an indicator of population welfare. The biggest share of income makes wage and social benefits and other current transfers, which in 2016 occupied respectively 43.52 % and 35.22 %. Profit and mixed income which received by population, primarily from doing business, was in 2016 17.38 % of all income and constantly increase. Property income decreased in 2016 compared to 2015, which was the root cause of falling prices for real estate rental market, rather than reducing the number of operations that were carried out in this market. The share of social assistance and other current transfers in the income Ukraine for 2013–2016 gradually decreased, but its value was considerable and needed to be revised by government policy at forming the structure of income and wages. Detailed attention is focused on the growth rate of population income (nominal, actual and real), by region, as well as the dynamics of the average wage, the average pension and subsistence minimum in Ukraine. A special focus of the research was done on the amounts and structure of unpaid wages by region, as well as the current state of pension arrears in Ukraine in general.
Regression model was generated for forecasting the necessary level of population income, which will ensure its planned level of welfare. This model combines the relationship between nominal income growth, inflation and growth in gross regional product. As the dependent variable there was used nominal population income, and as independent variables – rate inflation and the growth rate of the gross regional product. In order to construct such a model it was processed relevant statistical data by regions of Ukraine in 2013-2016.
It is recommended for state and local governments to use such regression model for regulating population income and ensuring the planned level of welfare. The model is made possible forecasting planned changes of the minimum wage and the tariff adjustment of wage. It is noted that further researches need to focus on ensuring the convergence of regional development in order to balance the population welfare by rates for its income.
Keywords: income, region, welfare, local government, inflation, regression model.

Література – 13

Андрійчук Ю. А., Карпенко Ю. В. Сутнісні характеристики необоротних активів підприємства

УДК 658.2
Ю. А. Андрійчук, Ю. В. Карпенко
Національний університет “Львівська політехніка”
СУТНІСНІ ХАРАКТЕРИСТИКИ НЕОБОРОТНИХ
АКТИВІВ ПІДПРИЄМСТВА
© Андрійчук Ю. А., Карпенко Ю. В., 2017
Проаналізовано змістове наповнення категорії “необоротні активи” у світовій економічній літературі. Досліджено підходи до трактування необоротних активів підприємства вітчизняних учених. Вивчено тлумачення необоротних активів у нормативно-правовій базі України. Запропоновано авторське визначення категорії “необоротні активи підприємства”. Окреслено перспективи подальших досліджень.
Ключові слова: підприємство, активи, необоротні активи, майно, термін корисного використання.
Y. A. Andreychuk, Y. V. Karpenko
Lviv Polytechnic National University
THE ESSENTIAL CHARACTERISTICS OF NON-CURRENT
ASSETS OF THE COMPANY
© Andreychuk Y. A., Karpenko Y. V., 2017
The modern environment of functioning of domestic enterprises is characterized. The listed main factors that occur in the dynamic and changing external environment of the operation of the enterprise in the present. The main parameters for success, as well as stability in financial, investment and production-economic activity are outlined. It is proved that the non-current assets of modern companies play a key role in the stabilization processes.
The author's analysis of scientific literary sources suggests that at the present stage of development of the theory and practice of management, the problems of adaptive planning have not yet been sufficiently investigated, practically no scientific and methodological principles of its organization have been developed.
The object of the study is the company's non-negotiable assets.
The subject of the study is theoretical and methodological provisions on the effective management of non-negotiable assets in the system of effective management of a modern enterprise.
The following methods of scientific research have been used to achieve the set goal and to solve certain tasks: analysis - to study the scientific-theoretical and applied base in the field of management of non-current assets; system approach – for building a comprehensive understanding of the essence of non-current assets; grouping method – to identify the systemic influence of factors on the formation of a single category interpretation; method of morphological analysis – to clarify the conceptual-categorical apparatus.
The content content of the category "non-negotiable assets" in the world economic literature is analyzed. Comparison of existing scientific developments in Germany, Switzerland, Estonia, Russia and Egypt. The approaches to the treatment of non-current assets of the enterprise of domestic scientists are investigated. The basic directions in the well-known modern concepts of the concept are determined. The study of the interpretation of non-current assets in the normative-legal basis of Ukraine. The author's definition of category "non-negotiable assets of the enterprise" is offered.
Thus, the study of scientific literary sources devoted to studying the problems of determining the essence of neobortnyh assets allows to assert the lack of a single vision of this economic category. This discrepancy is followed in international economic thought, scientific developments of domestic economists and the normative and legal basis of Ukraine. Ambiguity and controversy of the views complicate the further study of the management of non-negotiable assets of the enterprise as an instrument for achieving stability and ensuring the prosperity of national enterprises in today's highly competitive market environment.
Further research should be carried out in the direction of studying the composition and structure of non-current assets, the methodology of their accounting and the process of depreciation in order to develop an effective mechanism for managing non-current assets of the enterprise.
Key words: enterprise, assets, non-current assets, property, useful life.

Література –12.

Андрійчук Ю. А., Карпенко Ю. В. Сутнісні характеристики необоротних активів підприємства

Література –12.

Бабінська С. Я. Оцінювання ефективності інформаційного забезпечення інноваційних проектів

УДК 658
С. Я. Бабінська
Національний університет “Львівська політехніка”
ОЦІНЮВАННЯ ЕФЕКТИВНОСТІ ІНФОРМАЦІЙНОГО ЗАБЕЗПЕЧЕННЯ ІННОВАЦІЙНИХ ПРОЕКТІВ
© Бабінська С. Я., 2017
Акцентовано увагу на важливості оцінювання інноваційних проектів з враху¬ванням доцільності використання інформаційного забезпечення на ранніх етапах проекту. Зазначено, що для оцінювання ефективності, необхідно ідентифікувати та вартісно оцінити усі види витрат (поточні та капітальні), пов’язані з інформаційним забезпеченням, та доходи від нього. Оцінювання ефективності рекомендовано прово¬дити за алгоритмом, який передбачає визначення мети, завдань, об’єкта та предмета процесу оцінювання, а також основних принципів, критеріїв, показників та їхній розрахунок на основі сформованої інформаційної бази, інтерпретацію результатів і формулювання висновків.
Ключові слова: інформаційне забезпечення, інноваційні проекти, ефективність, оцінювання.
S. Y. Babinska
Lviv Polytechnic National University
EVALUATION EFFICIENCY OF INFORMATION PROVISION
OF INNOVATIVE PROJECTS
© Babinska S. Y., 2017
Under the effectiveness of information provision of innovative projects should be understood as the optimum correlation between the result of using system of information provision and the spending for it’s purchase, installation, workpiece, exploitation as well as the correspondence of functional characteristics to the defined purpose and objectives.
Today there is no single unified approach to evaluation the effectiveness of the implementation of information provision, as there is no industry standard information provision. Therefore arises the need for new approaches to information provision of innovation activity as information plays an important role in the process designing and the implementation of innovative projects.
The share of innovative active enterprises is today fairly small. However, taking into account the fact that information plays an important role in the process of design and implementation of innovative projects by application new approaches to information provision of innovation activities can to raise the innovative activity of enterprises. To do this, it is necessary to improve the methodological support for evaluating the effectiveness of this process. Using information provision in the process of design and implementation of innovative projects can save time and resources through the use of standard solutions, optimize management decisions through the use of information technology, improve the efficiency work of participants as a result of automation of routine work, automate the processes of searching, processing, storage and issuance of information
on user requests increase the accuracy of calculations, create a unified information base.
Use in the process of design and implementation of innovative project the information provision is a competitive advantage in the form of cost reduction, however, and the process of its implementation also requires significant costs, the amount of which may exceed the amount of savings.
In order to evaluate the effectiveness of information provision of innovative projects, it is necessary to identify possible directions of income and expenses that arise when implementing and using the information provision of innovative projects. The cost of information provision of innovation projects is characterized by their significant size and riskiness. Because of this, an important task is to evaluate their effectiveness, which would make it possible to determine the appropriateness using of information provision in the early stages of the project. For evaluation to effectiveness needs to identify and value all types of costs (current and capital) related to information provision and revenue from it. The evaluation of effectiveness should be carried out according to an algorithm that includes the definition of the purpose, tasks, object and subject of the evaluation process, as well as the basic principles, criteria, indicators and their calculation based of the formed information base, interpretation of results and formulation of conclusions. By using such sequences of actions take into account the interests of all stakeholders, indicators of evaluation give the opportunity to identify deficiencies of information provision, it is possible to form a conclusion on the level of effectiveness of information provision of innovative projects.
Key words: information provision, innovative projects, efficiency, evaluation.

Література –11.

Борисюк О. В., Стащук О. В. Використання інструментів адміністрування податків Грузії у системі податкової безпеки: досвід для України

УДК 339.9.02.18

О. В. Борисюк, О. В. Стащук
Східноєвропейський національний
університет імені Лесі Українки

ВИКОРИСТАННЯ ІНСТРУМЕНТІВ
АДМІНІСТРУВАННЯ ПОДАТКІВ ГРУЗІЇ У СИСТЕМІ
ПОДАТКОВОЇ БЕЗПЕКИ: ДОСВІД ДЛЯ УКРАЇНИ

Проаналізовано особливості адміністрування податків Грузії з метою використан¬ня такого досвіду у вітчизняних умовах. Наведено етапи реформування економіки Грузії, види податків після проведення економічних реформ; охарактеризовано податкове законодавство; визначено права платників податків; перераховано основні функції, які виконує податковий омбудсмен Грузії та податкові органи.
Ключові слова: адміністрування податків, Податковий кодекс Грузії, камеральна перевірка, виїзна перевірка, податковий омбудсмен Грузії.

O. V. Borysiuk, O. V. Stashchuk
Lesya Ukrainka East European National University

USE OF INSTRUMENTS OF TAX
ADMINISTRATION OF GEORGIA IN SECURITY
TAX: EXPERIENCE FOR UKRAINE

New Internal Revenue Code of Georgia has come into force since 1 January 2011. It is a unified document, which has united the old Revenue and Customs Codes; while the Custom Code has been annulled since the day the new Revenue Code came into force. The new Revenue Code had the aim to increase the trust to the tax system and tax administration of Georgia in the way of improving the communication between taxpayers and tax bodies, to protect taxpayers’ rights, to improve the effectiveness of administration and harmonization of the legislation of Georgia with the better international tax practice and directives of EU. In general, the system of tax administration is simplified and improved; it offers taxpayers a wide range of electronic services.
So, considering the peculiarities of administrating of fiscal policy, we can emphasize the following points:
1. By 2004 Georgia hah had high tax rates, a complicated system that caused corruption, “kickbacks” for the return of VAT, tax subsidies in the exchange for bribes, “deals” between business and fiscal inspectors, “pressure” on the companies which didn`t want to pay “kickbacks”.
2. Georgian government started the reform not with a sudden reduction of rates but with the system of motivation of the employees of the fiscal administration. It was impossible to fire all fiscal inspectors, as it had been done with State Motor Vehicle Inspectorate. That`s why the aim of the government was to change their mentality in the way of rebuilding the motivation system.
3. The changes of Fiscal Law started in 2005 with the adoption of the new tax code and the law about tax amnesty. The reform was done in three stages. The main achievement of the first stage (2005–2006 years) became the reduction of the amount of taxes from 22 to 7, simplification of procedures and enlargement of fiscal base. They reduced only some tax rates, the most – social due – from 33 to 20 %.
4. On the later stages (2007–2009 and 2010–2011) the rates were reduced radically. In 2008 social due was joined with the tax for income of a physical entity, and the joint rate was reduced from 32 % firstly to 25 % and then to 20 % in 2009. Also in 2008 they reduced the rate of tax for income from 20 % to 15 %, and in 2009 they reduced the tax for dividends and per cents from 15 % to 5 %. Besides they introduced 100 % amortization of capital investments with a possibility to reflect losses during 5 years.
It is reasonable to use the experience of tax administrating of Georgia in national conditions, however it is worth regarding the fact that unlike Ukraine, during the performing of reforms including tax field, Georgian authorities had and still have a great trust of population that allowed it to take very strict actions. Meanwhile from Georgian experience we should pay a special attention to reducing tax load on the work from an employer that gives an opportunity to take out hidden incomes from shadow economy an correspondently to increase GDP, that in its turn promotes enlarging tax funds into the state budget and unshadowing the economy.
Key words: tax administration, Revenue Code of Georgia, cameral check, outsourced inspection, tax ombudsman of Georgia.

Література – 8

Віблий П. І., Гандзюк Ю. О. Емпіричне дослідження потенціалу інвестування у креативні індустрії в Україні

УДК 330.322+336.531
П. І. Віблий, Ю. О. Гандзюк
Національний університет “Львівська політехніка”
ЕМПІРИЧНЕ ДОСЛІДЖЕННЯ ПОТЕНЦІАЛУ ІНВЕСТУВАННЯ
У КРЕАТИВНІ ІНДУСТРІЇ В УКРАЇНІ
© Віблий П. І., Гандзюк Ю. О., 2017
Проведено емпіричне дослідження впливу зміни обсягів інвестицій у креативні індустрії на обсяги валового продукту, створеного креативними індустріями. Проведено кореляційно-регресійний аналіз та економіко-математичне моделювання цього впливу та підтверджено гіпотези щодо його статистичної значущості. На основі побудованої багатофакторної лінійної моделі було здійснено прогнозування обсягів валового продукту креативних індустрій на 2017–2020 рр. залежно від обсягів інвестицій у креативні індустрії та підтверджена доцільність збільшення обсягів цих інвестицій.
Ключові слова: інвестиції, креативна економіка, креативні індустрії, багатофакторна лінійна регресія.
P. I. Viblyi, Y. O. Handziuk
Lviv Polytechnic National University
EMPIRICAL RESEARCH OF THE POTENTIAL OF INVESTING
IN CREATIVE INDUSTRIES IN UKRAINE
© Viblyi P. I., Handziuk Y. O., 2017
In this paper the empirical research of the impact of the changes in the volume of investments in creative industries on the gross product of creative industries is performed.
Overall, creative industries show rapid development all over the world. Between 2003 and 2012, the volume of trading of creative goods and services rose by more than 80 per cent. The most rapid development of the creative industries is typical for developing economies. However, in case of Ukraine, the share of creative economy in GDP is still low compared to the respective indicator in the majority of countries with developing economies. The one among main problems that hinder the development of creative industries in Ukraine is the lack of financial resources. For this reason, the study of the investing in creative economy in Ukraine is necessary.
The purpose of this paper is to assess the potential of the increase of investments in creative industries with the aim of acceleration of their development.
According to UNCTAD (United Nations Conference on Trade and Development), the creative economy include the following industries: cultural heritage (traditional culture, cultural monuments), art (fine arts, performance, music, drama), media (publishing, audiovisual production, new media), functional creative sphere (design, digital and cultural services).
With respect to the volume of investments in creative economy in Ukraine, it reached its maximum, 13.4 billion UAH, in 2012. Then, the volume of investments in creative economy decreased to 5.03 billion UAH in 2014. In 2015, the volume of investments began to recover and in 2016 constituted approximately 9,5 billion UAH.
In this paper the multiple linear model of the impact of the changes in the volume of investments in creative industries on the gross product of creative industries was built. The hypothesis that the relationship between the volume of investments in creative industries and the gross product of creative industries is positive and statistically significant was proved. The hypothesis that there is the relationship between the gross product of creative industries in the current year and the gross product of creative industries in previous two years was proved.
The forecast of the gross product of creative industries depending on various volumes of investing in creative industries for the period between 2017 and 2020 was performed using the multiple linear model built by authors. The results of forecast showed that in case the amount of investments in creative economy will remain the same as in 2016, the gross product of creative economy in Ukraine will rise by approximately 44.8 per cent until 2020. In case the volume of investments in creative economy will rise by 50 per cent annually, the gross product of creative economy in Ukraine will rise from about 99.6 billion UAH in 2016 to approximately 336 billion UAH in 2020, that is, will increase in more than three times.
The results of the empirical research of the potential of investing in creative economy in Ukraine show that the increase of the volume of investments in creative industry will facilitate significantly the development of those industries as well as will increase the gross product of creative economy. The increase of the volume of investments in creative economy will also have a positive impact on social sphere, creating workplaces for young, creative and talented people and improving the overall level of well-being.
Key words: investments, creative economy, creative industries, multiple linear regression.

Література – 8.

Вовченко О. В. Аналіз стану інноваційного розвитку промисловості Україні

УДК 336.027
О. В. Вовченко
Державний університет “Інститут досліджень науково-технічного потенціалу
та історії науки ім. Г. М. Доброва НАН України”
АНАЛІЗ СТАНУ ІННОВАЦІЙНОГО РОЗВИТКУ
ПРОМИСЛОВОСТІ УКРАЇНИ
© Вовченко О. В., 2017
Проаналізовано сучасний стан інноваційної діяльності промислових підприємств в Україні у період 2011–2015 рр. Визначено причини, які знижують активність інно¬ваційної діяльності, та розроблено пропозиції щодо їх усунення. Зроблено акцент на тому, що стримуваний процес розвитку науково-технічної сфери призводить до деформації структурних елементів економіки та переважання низькотехнологічних виробництв, які є несприйнятливими до наукових досягнень і не здатні забезпечити підвищення конкурентоспроможності економіки. Зроблено висновок про те, що активний розвиток інноваційної діяльності має стати пріоритетним у реформуванні економіки країни.
Ключові слова: інноваційна діяльність, промислові підприємства, інновації, конкурентоспроможність.
O. V. Vovchenko
SI “Institute for Scientific and Technological Potential
and Science History named after G.M. Dobrov NAS of Ukraine”
ANALYSIS OF THE STATE OF INNOVATION DEVELOPMENT
OF INDUSTRY OF UKRAINE
© Vovchenko O. V., 2017
The article analyzes the current state of innovation activity of industrial enterprises in Ukraine during 2011–2015. The reasons that reduce the innovation activity and suggestions for their elimination are defined. It is claimed in the article that restrained development of scientific and technical sphere leads to deformation of structural elements of the economy and the dominance of low-tech industries, which are impervious to scientific advances and not able to improve the competitiveness of the economy. It is concluded that the active development of innovation activity should be a priority in reforming the economy.
The article aims to analyze the state of innovative development of industry in Ukraine.
To achieve the goal it is necessary to fulfil the following tasks:
– to analyze the dynamics of innovation activity in the Ukrainian industry
– to assess the level of funding of innovation activity in the country
– to analyze the dynamics of the number of scientific personnel and organizations
– to identify positive and negative factors affecting the innovative activity of industrial enterprises.
– to develop recommendations for increasing innovation activity of domestic enterprises.
Results of the research. Active innovation activity of Ukrainian industrial enterprises is not high and is an indicator of a strong tendency towards further decline. During 2011 – 2015 the number of enterprises with innovation activity decreased by 49.1 %, while their share in the total number of industrial enterprises increased by 1.1 %. The level of innovation activity of enterprises in 2012 reached 17.4 %, among the enterprises of processing industry it amounted to 17.1 %, mining industry – 8.6 %, production and distribution of electricity, gas and water – 13.2 %. Innovations were implemented by 13.6 % of the total number of industrial enterprises (in 2011 – 12.8 % in the mining industry – 6.4 %, processing industry – 13.9 %, production and distribution of electricity, gas and water – 7.3 % ). The main source of funding innovation activity in the industry is the own financial resources of enterprises, whose share in total was 97.2 % in 2015. Since 2011, Ukraine has seen a steady downward trend in the number of employees of scientific institutions and organizations that perform research and development. In 2015, the number of scientists decreased by almost 8 % compared to 2014 year.
Conclusions. Innovation active enterprises lack necessary provision to ensure the transition of Ukraine to a new level of economy – the innovative. The reduction in the number of products sold both in Ukraine and abroad, reduced volumes of activity areas: research and development, development of new processes, is getting more and more noticeable. All these are consequences of the recession of real volume of financial support of innovation activity. Today application of innovations should be the main driver in reforming the economy of Ukraine, as the lack of development of scientific and technical sphere causes structural deformation of economy and the dominance of low-tech industries, which are not susceptible to scientific advances and are not able to improve the competitiveness of the economy.
Key words: innovation activity, industry, innovation, competitiveness.

Література – 11.

Гаращенко Н. М., Лаврененко В. В. Інституціональні аспекти використання підприємницького потенціалу малого і середнього бізнесу в Україні у контексті євроінтеграційних реформ

УДК 334.02
Н. М. Гаращенко, В. В. Лаврененко
Київський національний економічний університет імені Вадима Гетьмана
ІНСТИТУЦІОНАЛЬНІ АСПЕКТИ ВИКОРИСТАННЯ ПІДПРИЄМНИЦЬКОГО ПОТЕНЦІАЛУ МАЛОГО І СЕРЕДНЬОГО БІЗНЕСУ В УКРАЇНІ У КОНТЕКСТІ ЄВРОІНТЕГРАЦІЙНИХ РЕФОРМ
© Гаращенко Н. М., Лаврененко В. В., 2017
Розглянуто інституціональні особливості функціонування малого і середнього бізнесу в Україні, виявлено обмежувальні чинники для реалізації його підприєм¬ницького потенціалу. Охарактеризовано інституційні фактори, що перешкоджають розвитку підприємницького середовища у контексті підписання Угоди про асоціацію з ЄС. Доведена необхідність розроблення державної політики підтримки малого і середнього бізнесу та запропоновано її пріоритети.
Ключові слова: малий і середній бізнес, підприємництво, підприємницький потенціал, інституційні чинники, конкурентоспроможність.
N. М. Harashchenko, V. V. Lavrenenko
Kyiv National Economic University named after Vadym Hetman
INSTITUTIONAL ASPECTS OF ENTREPRENEURIAL POTENTIAL
OF SME IN UKRAINE IN THE CONTEXT
OF EUROPEAN INTEGRATION
© Harashchenko N. М., Lavrenenko V. V., 2017
Entrepreneurship in the modern economy serves to generate innovation. Encouraging entrepreneurship should be a priority of economic policy. The Association Agreement with the EU and part of it - a Complete and Comprehensive Free Trade Area- fundamentally change the rules of business and regulatory environment in the country. To solve the problems hindering SME realize the potential for using new market opportunities DCFTA should be developed effective policies to support SMEs, which have widely covered the spectrum of European integration context. The current challenges and key issues for SME development in Ukraine are corruption in various forms and manifestations; excessive business regulation and the lack of effective deregulation; SMEs lack of access to financial resources; lack of transparency and limited access to state and municipal resources and ineffective mechanisms to protect rights and interests; excessive tax burden; macroeconomic instability with limited access to financing and an unfavorable regulatory environment, including high administrative burden; low competitiveness; a significant proportion of SMEs that produce low value-added, high level of shadow economy. Accordingly, it is necessary to focus urgent priorities of the state policy in support of SMEs for solving these problems. Thus, there is sufficient reason to believe entrepreneurial potential unrealized due to institutional and other problems. The main institutional factors that prevent the formation and effective development of the business environment is asymmetry of information, the lack of clear legal standards that structure the activity of enterprises, targeting institutions responsible for creating the basic foundations of business for non-market behavior rules, contradictory combination of institutions and their lack of sophistication, inconsistency formal and informal institutions, blurring property rights, excessive regulation of business activity. Preservation and restoration of entrepreneurship informal institute’s component inhibits the formation and development of the institutional structure of a market.
Revealed that there are a number of problems of Ukrainian public institutions to be addressed, and that is enough reason for poor quality conceptual and strategic documents, lack of clear planning their implementation, coordination disturbances of public decisions with key stakeholders and formal attitude to the principles of good governance. Small business in Ukraine is the main tool an overall strategy for economic growth and structural reconstruction of the national economy. The problem of existing approaches to SMEs development’ stimulation of is that their main focus is on supporting the new SMEs creation. While the issue of strengthening and developing of already existing small businesses received a very little attention.
To realize the potential of SMEs is an appropriate state policy with the involvement of researchers and practitioners who are experienced processing and analysis of the problems of the SME sector and some achievements have applied nature to stimulate the development of SMEs.
Key words: SMEs, entrepreneurship, entrepreneurial potential, institutional factors, competitiveness.

Література – 10.

Герасименко О. В. Інвестиційна складова прогресивної регенерації підприємств

УДК 330.3 : 338.4

О. В. Герасименко
Львівський національний університет імені Івана Франка

ІНВЕСТИЦІЙНА СКЛАДОВА ПРОГРЕСИВНОЇ
РЕГЕНЕРАЦІЇ ПІДПРИЄМСТВ

Вказано на необхідність забезпечення сприятливого вітчизняного інвестиційного клімату як одного з важелів прогресивної регенерації підприємств. Розглянуто вплив процесу прогресивної регенерації на криву життєвого циклу підприємства. Виявлено вплив обсягів податкових надходжень та інвестиційних вкладень на рівень регенерації підприємств. Зазначено, що прогресивна регенерація підприємств паралельно вирішить проблему високого рівня безробіття завдяки створенню нових робочих місць та сприятиме зростанню чисельності середнього класу. Це матиме позитивний вплив на акумуляцію податкових надходжень у бюджети різних рівнів та появу додаткових можливостей внутрішнього інвестування.
Ключові слова: інвестиції, прогресивна регенерація, підприємство, граничний рівень регенерації, інвестиційний клімат.

O. V. Gerasymenko
Lviv National University named after Ivan Franko

INVESTMENT COMPONENT OF ENTERPRISES’
PROGRESSIVE REGENERATION

The purpose of this article is to study the interrelation of investments’ volumes and dynamics of enterprises’ development in the context of detecting of influence of investment component on regeneration process.
The necessity of providing an enabling domestic investment climate is specified as one of levers of enterprises’ progressive regeneration. The influence of progressive regeneration process on curve of enterprises’ life cycle is considered. Influence of volumes of tax revenues and investments at the level of enterprises’ regeneration is revealed.
The need to simplify and streamline the public administration, creating conditions for market self-investment of enterprises was revealed to solve problems of creating an enabling domestic investment climate and achieve the desired level of enterprises’ regeneration.
At this stage of domestic economic development, the number of enterprises is not in the best condition on the level of profitability and requires urgent restoration (or regeneration). Note that the exceptional return to the previous level of enterprises’ development (simple regeneration) probably will not solve the problem. For a long time to occupy a stable position in the market is possible only through continuous improvement, application of progressive technologies and use creative ideas. That is, the Ukrainian enterprises need not just regeneration, but the progressive regeneration, which can provide them with effective access to the market (both domestic and international) in a short time.
In fact simple or progressive regeneration (in which the same level of production was achieved, or fundamentally improved indicators of the previous activities were fixed, respectively) are special cases of integration strategy, however, they require a more detailed analysis of the competitive environment, more accurate determination of the amounts of initial and subsequent investments and finding the optimal point of application of the strategy. The use of progressive regeneration through the rehabilitation and development of entrepreneurial structures, will contribute the growth of tax revenues in budgets of various levels.
Graphic reflection of impact of volumes of tax revenues and investments for enterprises’ regeneration level are corresponding curves that meet at the point of so-called “return” of investments. In addition, these curves provide areas of positive and negative effects. A positive effect is the totality of regeneration levels in which volume of tax revenues arising from entrepreneurial activities exceeds the volume of investments in the regeneration process of enterprises.
Only in conditions of the enterprise location in the area of positive effect it is possible to talk about the increase the likelihood of achieving the level of progressive regeneration. There is a certain maximum level of regeneration due to existing internal strengths and external opportunities of a particular enterprise, which is subject to regeneration.
Therefore, the maximum level of regeneration and level of simple regeneration is an individual feature of each investigated object of regeneration.
Considering necessity to attract additional investments to optimize and improve the efficiency of regenerative processes, it is advisable to focus on the most potentially competitive sectors of business activity. Such strategy will make it possible to return the invested funds, in particular, in the form of tax revenues. And this, in turn, will further stimulate progressive regeneration of enterprises in less competitive sectors of the economy.
It is indicated that the progressive regeneration of enterprises can also solve the problem of high unemployment by creating new jobs and will contribute to the growth of middle class population. This will have a positive impact on the accumulation of tax revenues to the budgets of different levels and emergence of additional opportunities for domestic investment.
In further scientific works the author plans to explore the influence of investments’ volumes on the level and effectiveness of progressive regeneration of enterprises.
Key words: investments, progressive regeneration, enterprise, maximum level of regeneration, investment climate.

Література – 10

Горін Н. В., Огінок С. В. Екологічний франчайзинг як інструмент інноваційного розвитку глобальної економіки

УДК 339. 187. 44
Н. В. Горін, С. В. Огінок
Львівський національний університет імені Івана Франка
ЕКОЛОГІЧНИЙ ФРАНЧАЙЗИНГ ЯК ІНСТРУМЕНТ ІННОВАЦІЙНОГО РОЗВИТКУ ГЛОБАЛЬНОЇ ЕКОНОМІКИ
© Горін Н. В., Огінок С. В., 2017
Проаналізовано вплив франчайзингової стратегії провадження бізнесу на еколого-інноваційний розвиток країни. Розглянуто основні особливості франчайзингового бізнесу в Європі та Україні. Досліджено механізм здіснення франчайзингових відносин на основі екологічного франчайзингу. Розглянуто темпи зростання екологічного франчайзингу в Європі та виявлено найуспішніші франчайзингові компанії на українському ринку. Обґрунтовано необхідність та значення організації бізнесу на умовах франчайзингу для збільшення еколого-інноваційного потенціалу в Європі та Україні.
Ключові слова: франчайзинг, еколого-інноваційний розвиток, глобальна економіка, європейський бізнес.
N. V. Horin, S. V. Ohinok
Ivan Franko National University of Lviv
ECO-FRANCHISING AS A TOOL OF INNOVATIVE DEVELOPMENT
OF GLOBAL ECONOMY
© Ohinok S. V., Horin N. V., 2017
The modern world economy is characterized by a high level of globalization and integration. State borders and significant differences between the economies of countries are becoming less and less visible and considerable. Internationalization and trans-nationalization promote the convergence of national economies, the formation of economic unions and a common free market zone. Franchising promotes the strengthening of economic relations between countries at this stage of their development, as today it is involved in almost all areas of economic activity and is one of the most effective and democratic ways of transcending national markets. This is exactly what makes the issue relevant to the study. Despite the fact that franchising is considered to be a relatively young kind of activity organization, it is a dominant form of doing business both in the United States and Europe, and its growth rate becomes more and more significant every year.
Today environmental issues are becoming increasingly popular all over the world. The main reason for searching the environmental as a means of production is introduction of new technologies in agriculture and food industry and franchising could be thriving on this growing trend and substantial customer base. Potential franchising opportunities range from useful services for business to providing the public with cleaner homes and items. Moreover, environmental franchising is the most democratic instrument of doing eco business, as developing its own franchise network the franchisor brings not only his own brand and production methods, but also high standards, which his goods correspond with to new markets and territories. Also it is worth noting that eco-friendly franchising is a very effective method of expanding sales networks in overseas markets since it is an active and very common way of doing business that is going to Ukraine from the European Union.
In despite of extensive research of franchising in the scientific community, there are a lot of unresolved issues relating to franchising, in particular its impact on innovation process. The survey is based on a comparison of data from all EU member countries and analisis of the legal framework of each country in particular and in general EU legislation. The article is devoted to a detailed analysis of main features of the franchise business in Europe. The mechanism of implementation of franchise relations between EU member states are studied. Government regulation of franchising in the EU member states are investigated. The rate of growth of franchising in Europe are analized. The necessity of franchise relations in the international economy and main features, advantages and disadvantages of franchising are investigated.
The usage of franchising as a mechanism to activate the innovative activity in Ukraine will increase the effectiveness of innovation introduction in the economy. A franchise form of business activity organization will enhance the efficiency of the Ukrainian economy, and increase the competitiveness of national products in the European market because of that the franchising strategies of European companies’ entry on the Ukrainian market were analyzed. In the context of integration the efficacy of the franchise tool for business in Ukraine was proven .
Key words: franchising, eco-innovative development, the global economy, European business.

Література – 21.

Горбаль Н. І., Беспалюк Х. М., Денисюк О. В. Кадрова складова економічної стійкості вітчизняних підприємств

УДК 658.15
Н. І. Горбаль, Х. М. Беспалюк, О. В. Денисюк
Національний університет “Львівська політехніка”
КАДРОВА СКЛАДОВА ЕКОНОМІЧНОЇ
СТІЙКОСТІ ВІТЧИЗНЯНИХ ПІДПРИЄМСТВ
© Горбаль Н. І., Беспалюк Х. М., Денисюк О. В., 2017
Розглянуто поняття “економічної стійкості”, проаналізовано різні підходи до його трактування. Наведено складові, що забезпечують економічну стійкість, а саме: фінансову, кадрову, маркетингову, інформаційну, валютну тощо. Обґрунтовано доціль¬ність саме комплексного підходу до забезпечення економічної стійкості вітчизняного підприємства. Варто зазначити, що розглядаються чинники, які впливають на економічну стійкість сьогодні, а отже, й розвиток у майбутньому. Кадрова стійкість є одним із найважливіших факторів, що впливають на економічну стійкість, тому описано фактори, які впливають на управління людськими ресурсами та проана¬лізовано їх особливості. Наведено приклади різних факторів, які мали або мають вплив на функціонування сучасних підприємств.
Ключові слова: економічна стійкість, фінансова стійкість, фактори забезпечення, кадрова стійкість, людські ресурси.
N. І. Horbal, Kh. М. Bespalyuk, O. V. Denysyuk
Lviv Polytechnic National University
HUMAN RESOURCES COMPONENT OF ECONOMIC STABILITY
OF DOMESTIC ENTERPRISES
© Horbal N. І., Bespalyuk Kh. М., Denysyuk O. V., 2017
In the article the concept of the “economic stability” is analyzed, the different areas of its interpretation are described. Main components providing enterprises’ economic stability are highlighted, namely financial, human resources, marketing, informational etc. The necessity of integrated approach to economic sustainability management of domestic enterprises is stressed. Internal factors affecting economic stability and sustainable development nowadays and in the future are covered. One of the most important factors affecting the economic stability is the stability of personnel, thus more attention is devoted to human resources. In the article factors influencing human resource management are described and their features are analyzed. Examples of factors, which had or have an impact on the functioning of modern enterprises are provided.
It is noted that in today’s post-industrial environment the main factors influencing economic stability of firms are nonmaterial. Stability is provided by non-financial sustainability factors, including intellectual, personnel, marketing and brand image sustainability of the company, sustainable development and so on. Moreover, there are a lot of scientists, who believe that organizational culture stimulates economic growth, which is now leading foreign and domestic companies to use integrated approach to ensure economic stability.
Modern businesses are open systems; they are influenced by both internal and external factors. However, it is clear that for a firm it is much easier to affect the internal environment than external. Effective monitoring of internal factors allows enterprises to better confront dynamic and often uncontrollable changes in the environment. Among the internal factors that ensure the economic stability of the company are the following groups: technological (guarantee continuous production cycle), organizational (define specialization of production), financial and economical (determine performance factors of production), social (determine the development of the company and its social potential).New areas of Project Management, including Scrum, determine that added value is created by teams. Therefore, old methods of managing people have been developing and new are being created.
Key words: economic stability, financial stability, ensuring factors, human resource stability, human resources.

Література – 21.

Горбаль Н. І., Гошовська О. В., Полтавцева А. І. Процес та наслідки націоналізації “Приватбанку”

УДК 336:338

Н. І. Горбаль, О. В. Гошовська, А. І. Полтавцева
Національний університет “Львівська політехніка”

ПРОЦЕС ТА НАСЛІДКИ НАЦІОНАЛІЗАЦІЇ “ПРИВАТБАНКУ”

Розглянуто сутність та значення націоналізації банків, проаналізовано її особливості у світі та в Україні. Висвітлено основні показники діяльності ПриватБанку, визначено основні проблеми і вимоги до банку на момент націоналізації. Визначено основні наслідки переходу ПриватБанку у власність держави, розглянуто основні причини негативного впливу націоналізації банку на ситуацію в державі.
Ключові слова: банк, банківська система, націоналізація, рефінансування, активи, кредитний ризик, держава, борг.

N. I. Horbal, O. V. Hoshovska, A. I. Poltavtseva
Lviv Polytechnic National University

THE PROCESS AND CONSEQUENCES
OF PRIVATBANK NATIONALIZATION

The essence and significance of nationalization were reviewed, historical information about the global banks’ nationalization was represented, also the current state of the Ukrainian banking system was analyzed. Moreover, the basic indicators of PrivatBank, the main problems and requirements to the bank were shown. The article aims to research the pre-conditions, expediency and consequences of nationalization of PrivatBank, determining the prospects of its development.
As of today there are a few methods of restoring the financially helpless banks, id est proceeding in their functioning. The main of them include refunding, temporarily administration of a bank and nationalization. Nationalization is the process of transforming private assets into public ones by bringing them under the public ownership of a national government or state.
The current financial crisis has put a strict requirement of additional capitalization for the Ukrainian banks as the only possibility for their further existence. In other case they can face strengthening of problem of insolvency and even exit a market. In Ukraine the problems in banking sector have been observed already for a few years, in particular from the moment of political changes and beginning of military conflict at the East of Ukraine (yrs 2013-2014). These events take place next to worsening of situation at the basic industrial markets, low business activity in the banking system and unstable and expensive resource base (money attracted by banks). As the result the banks do not meet the obligations and begin to work unstably.
The basic indications of the situation are limitations on activity with cards, accounts and deposits. The banks clients, both private and legal entities, try to leave the banks and withdraw the valuable cash resources from the banks, which results in limited working capital. First of all, the National bank of Ukraine begins to give to such banks money for refunding, that for essences must even balance of receivables, charges and obligations, but it is only a temporal effect.
PrivatBank is the biggest bank in the country as for the value of assets and the number of clients. In general there were two key requirements in relation to the bank activity at the end of 2016, including: 1. Enormous debt against the National bank. Alhrough there are huge amounts of refunding and stabilization loans from the National Bank of Ukraine to PrivatBank has a number of limitations with respect to the influence on the bank activity; 2. Considerable volume of loans to the “constrained persons” – companies that are related to the proprietors of bank.
Also, the basic effects of PrivatBank transition to the state was analysed, considered the main reasons of bad influence of bank nationalization on the country’s life.
Considering that PrivatBank is a system-supporting entity, the procedure of its liquidation is impossible, as it would cause too significant and negative social effect. PrivatBank served 20 million clients. If it “fell” down, all banking system of Ukraine would “fall” down as well. Nationalization of such a large Ukrainian bank will substantially influence the financial state of the country for the following reasons: it will loosen the holds of the state on functioning of the system; corruption risks will increase; unsecured loans will hardly be repaid.
On the whole for the last three years the banking sector has undergone unprecedented cleanup (from the beginning of 2014 till beginning of 2017 87 banks have disappeared from the market). For realization of payments according to obligations against the private clients deposit insurance fund is forced to take new borrowings from the state, which influences the level of national debt.
The prospects of money repayment, that were on the accounts of enterprises in banks, in relation to that made decision about introduction of temporal administration or liquidations, is practically absent, as an evaluation cost of assets of such banks in several times less than their book value. Because of leadingout of banks from a market considerable losses were got by legal entities and private persons, as a result the financial state of many enterprises became substantially worse, some of them going bankrupt, and the state received less tax receivabless.
Nationalization of one of the biggest banks in the country (PrivatBank) was one of the forced steps of such process of cleanup. Reactivation of normal work of the bank, as well as reconstruction of functioning of the banking system on the whole, will require quite a bit of time.
Key words: bank, the banking system, nationalization, refinancing, credit risk, assets, state, debt.

Література – 20

Горячка А. І. Розвиток збутової діяльності на ринку електронної комерції

УДК 33913
А. І. Горячка
Національний університет “Львівська політехніка”
РОЗВИТОК ЗБУТОВОЇ ДІЯЛЬНОСТІ
НА РИНКУ ЕЛЕКТРОННОЇ КОМЕРЦІЇ
© Горячка А. І., 2017
Досліджено віртуальний ринок, як перспективний шлях для удосконалення збутової діяльності. Проаналізовано ринок електронної комерції України. Виокремлено основні недоліки ведення збутової діяльності лише в реальному секторі економіки. Обґрунтовано переваги ведення збутової діяльності на онлайн-ринку. Сформовано рекомендації для започаткування інтернет-торгівлі на українських підприємствах, спираючись на тенденції, присутні на ринку електронної комерції ЄС. Запропоновано механізм виходу на ринок електронної комерції. Проведено розрахунок економічного ефекту від запропонованих збутових заходів. Надано рекомендації щодо подальшого розвитку на онлайн-ринку.
Ключові слова: віртуальна економіка, онлайн-ринок, електронна комерція, збутова діяльність, інтернет-магазин, інтернет-торгівля, збутова політика, персоналізована реклама.
A. I. Horyachka
Lviv Polytechnic National University
DEVELOPMENT OF MARKETING ACTIVITIES
IN THE E-COMMERCE MARKET
© Horyachka A. I., 2017
Nowadays, the regulation of sales policy plays an extremely important role in the effective conduct of entrepreneurial activity. The urgency of this topic is that the sales activity for today is carried out not only in the real sector, but also virtual, which is why the optimal way to increase the sales campaign of the company is the introduction of new channels of sales through online stores. To address this issue, the main task of this article is to study the e-commerce market in Ukraine as a prospect to enter the online sector and capture new online consumers. Using international experience one can predict the rapid growth of Internet purchases due to the increase of Internet consumers, because today 50 % of the population of Ukraine are Internet users, therefore, the market has a potential for development due to attraction of new Internet consumers and changes in relation to Internet- trade in the minds of Ukrainians. The current theme is that when electing e-commerce as a way to expand marketing activities, it is necessary to analyze regulatory legal acts regulating e-commerce. Today, the system of regulation of Internet commerce is not perfect, therefore one of the tasks of this article is to identify the main shortcomings of the domestic market and to predict the further way of eliminating them by giving appropriate recommendations.
With the development of the international division of labor and the approach to a single common market, where enterprises not only carry out sales-purchase operations, but also produce new products and services together, the e-commerce becomes especially important as it creates long-term partnerships between enterprises and organizations with the help of communication networks.
Today, we can observe more active reorientation of monetary resources from the real to the virtual sector, which determines the factor of the mandatory presence of Internet technology in the life of a modern person. E-commerce has begun since the 1990's. In powerful industrialized countries, it has become a significant national sector, as companies and organizations prefer to use the following prerogatives: speed of customer service, processing and transfer of information, goods and services. The 21st century is a new era, the era of new technologies and mass communications, where the leading role is played by information, communications with the outside world, which are connected via the Internet.
Almost every area of public life can see the impact of e-commerce, from Internet banking to online commerce. That is why the sales activity of domestic enterprises should be expanded precisely in this sector.
Key words: virtual economy, online market, e-commerce, sales activity, online store, internet commerce, sales policy, personalized advertising.

Література – 16.

Гоцуляк К. І., Ємець О. І. Підготовка викладача до диференційованого навчання студентів економічних спеціальностей

УДК 371.13:371:14:372.4

К. І. Гоцуляк, О. І. Ємець
ДВНЗ “Прикарпатський національний
університет імені Василя Стефаника”

ПІДГОТОВКА ВИКЛАДАЧА ДО ДИФЕРЕНЦІЙОВАНОГО НАВЧАННЯ СТУДЕНТІВ ЕКОНОМІЧНИХ СПЕЦІАЛЬНОСТЕЙ

Розглянуто методологічне підґрунття підготовки викладача до диференційованого навчання студентів економічних спеціальностей. На підставі з’ясованих особливостей підготовки викладача до диференціації навчання студентів економічних спеціальностей, до¬ве¬дена важливість та необхідність його професійного розвитку та самовдосконалення щодо використання інноваційних технологій навчання, зокрема диференційованого навчання.
Ключові слова: диференційоване навчання студентів, підготовка викладачів, формування готовності викладача, педагогічні умови, диференціація.

K. I. Hotsulyak, O. I. Yemets
Precarpathian National University
named after Vasyl Stefanyk

PREPARATION TEACHERS TO DIFFERENTIATED
INSTRUCTION STUDENTS OF ECONOMIC SPECIALTIES

The methodological basis of teacher training to differentiated training of students of economic specialties is considered.
On the basis of the clarified features of teacher training to differentiate the training of students of economic specialties, the importance and necessity of its professional development and self-improvement in the use of innovative teaching technologies, in particular, differentiated learning, has been proved.
The reviewed acticle trained teacher differentiated instruction to a problem of general; grounded methodological guidance of teacher training education differentiated instruction to students of economic specialties; reveals the essential characteristics of differentiated teaching students in a modern institution.
The purpose of the article is to identify, study and experimental verification efficiency pedagogical conditions of preparation of the teacher differentiated instruction to students of economics.
The object of study – the training of teachers in the system of teacher education.
The subject of research – pedagogical conditions of training of teachers in the system of teacher education to students differentiated.
Based on teacher training the features shown the importance and necessity of its professional development and learning about the use of innovative learning technologies, including differentiated instruction. Emphasized that the decisive factor in the revival of cultural and creative function of the institution, humanization and democratization of the educational process is the differentiation of training that provides the maximum development of students of all ability levels, the disclosure of their identity (the psychological aspect), effective use of their capacity for learning self ( pedagogical aspect).
The analysis of psychological and educational literature and teacher training features gave reason to conclude that successful implementation of the ideas of differentiation of instruction in schools should be revised organizational, semantic and technological components of teacher preparation in terms of teacher education. In particular, the content needs to be updated curriculum courses for teachers according to educational standards and the needs of modern education.
The results of the formation of the stage of the experiment confirmed the legitimacy and effectiveness of the proposed learning conditions and the model of training of teachers, differentiated learning for students gives reason to believe that the purpose of the study is achieved.
Based on the research proved theoretically and practically solved the problem of teacher training in the education system of differentiated instruction to students.
The study does not cover all aspects related to the preparation of the teacher differentiated instruction to students. Prospects for further research see in training of the general education in postsecondary education organizations to provide differentiated instruction in basic and specialized schools.
Keywords: differentiated student learning, teacher training, teacher readiness formation, pedagogical conditions, differentiation.

Література – 8

Драчук Ю. З., Заміховський Л. М., Сав’юк Л. О. Управління якістю професійної освіти як сучасний тренд підвищення конкурентоспроможності майбутнього спеціаліста

УДК 378.1:006.32

Ю. З. Драчук*, Л. М. Заміховський, Л. О. Сав’юк
*Інститут економіки промисловості НАН України,
Національний технічний університет нафти і газу, м. Дрогобич

УПРАВЛІННЯ ЯКІСТЮ ПРОФЕСІЙНОЇ ОСВІТИ
ЯК СУЧАСНИЙ ТРЕНД ПІДВИЩЕННЯ КОНКУРЕНТОСПРОМОЖНОСТІ МАЙБУТНЬОГО СПЕЦІАЛІСТА

Проаналізовано структурно-функціональні особливості системи вищої освіти як невід’ємної складової національного виробництва та суспільно-державного устрою країни. Доведено, що існуючі методи і алгоритми оцінки якості роботи професорського-викладацького та студентського складу вищого методи навчального закладу є ключовими у вирішенні даної проблеми, які і сьогодні є нестандарти¬зованими та потребують всебічного аналізу та дослідного впровадження. Розглянуті методичні та практичні підходи визначення комплексних показників якості вищої освіти на основі виділення ключових груп показників якості та теоретичних положень кваліметрії.
Ключові слова: система, вища освіта, показник якості, кваліметрія, об’єкт, суб’єкт, оцінка.

Y. Z. Drachuk*, L. M. Zamihovskyy, L. O. Savyuk
*Institute of Industrial Economics of NAS of Ukraine
National Technical University of Oil and Gas

QUALITY MANAGEMENT PROFESSIONAL EDUCATION
AS MODERN TREND COMPETITIVENESS A FUTURE SPECIALIST

The article analyzes the structural and functional features of the system of higher education as an integral part of national production, the social and state system of the country. It is indicated that the functional activity of the higher education system is closely linked with the external interested consumers of the intellectual product of higher education institutions. From the state, society and production, this system should receive sufficient material and technical resources, use them qualitatively and transfer the results of their activities to the external environment.
Determining the quality of the higher education system be should built based on a closed structural and functional model of the implementation of the concept Long Life Learning. It is proved that existing methods and algorithms for assessing the quality of work of faculty members and students of higher educational institutions are key to solving this problem. Each of the quality indicators groups is a heterogeneous multicomponent vector, which ideally be should evaluated by an integral quality indicator. Methodological and practical approaches to the definition of complex indicators of higher education quality are considered on the basis of the choice of the main indicators of quality indicators and the theoretical positions of Qualimetry. The main approaches to the process of internal and external assessment of the quality of the system of higher education are the definition of performance indicators and expert evaluation. Calculated parametric algorithms are of particular interest in evaluating quality indicators.
According to the authors, the fundamental basis for the development of instrumental means for determining the quality of the higher education system should be the scientific provisions of the Qualimetry in education that has acquired economic status. Qualimetry provided a flight of economic content of the category of quality education in conjunction with consumer value and price. The objective of the applied Qualimetry is to develop a methodology and mathematical models for assessing the quality of subjects and objects of the educational space. The methodological significance of Qualimetry for a higher education system is the ability to present the quality of non-material objects of educational systems by one quantitative indicator. The basis of the structural analysis of the concept of "quality" is the operations of functional and morphological decomposition, which are multilevel hierarchical structures.
The quality of management of higher education is a combination of properties that reflect the specifics and the essence of management. These properties are interrelated, are the basis of the management process and have some value. In the article is presented the graphic model of relations between formal objects of the system of quality estimation. Of particular interest for this model are quality evaluation algorithms.
It can be concluded that educational systems belong to the category of complex dynamical systems having a poly hierarchical structure. Qualitative characteristics relate to the system of education of different scales – educational systems in the world, national and regional dimensions, as well as individual higher education institutions. Naturally, the study of indicators of the quality of the system of higher education is the object of Qualimetry. However, tools for a comprehensive assessment of the quality of higher education should be standardized. They require a comprehensive analysis and implementation of research.
Key words: system, Higher Education, quality score, Qualimetry, object, subject, evaluation.

Література – 10

Жаворонкова Г. В., Жаворонков В. О. Науково-методологічні проблеми та суперечності у теорії інформаційного суспільства

УДК 330.88
Г. В. Жаворонкова, В. О. Жаворонков
Національний авіаційний університет, м. Харків
НАУКОВО-МЕТОДОЛОГІЧНІ ПРОБЛЕМИ ТА СУПЕРЕЧНОСТІ
У ТЕОРІЇ ІНФОРМАЦІЙНОГО СУСПІЛЬСТВА
© Жаворонкова Г. В., Жаворонков В. О., 2017
Постіндустріальний тип розвитку суспільства передбачає перехід до нових базових принципів становлення, які будуються на максимальній реалізації сектора послуг суспільного виробництва. Теорія інформаційного суспільства є основою для визначення закономірних кроків цивілізаційного прогресу як єдності індустріального та постіндустріального суспільства. Охарактеризовані наукові концепції, підходи в методології наукового дослідження інформаційного суспільства. Визначено наявність парадоксів теоретичних положень класичної економічної теорії в умовах інформаційної економіки.
Ключові слова: інформаційне суспільство, інформаційна економіка, методологічний базис, інформаційні зміни.
G. V. Zyavoronkova, V. O. Zhavoronkov
National Aviation University
SCIENTIFIC-METHODOLOGICAL PROBLEMS
AND CONTRADICTIONS IN THE THEORY
OF THE INFORMATION SOCIETY
© Zhavoronkova G. V., Zhavoronkov V. O., 2017
The evolution of theoretical-economic knowledge in the historical aspect from the state of classical science using non-classical and post-classical science led to fundamental changes in its methodological foundations and in the theoretical sense. Each of these stages are characterized by inherent specificity fundamental principles – first, the scientific picture of the world; second, the norms and ideals of the study; thirdly the network of objects, which are drawn to the attention of the scientific knowledge. At the end of the twentieth century existing economic theory was mainly the sphere of material production. But in the further process of development of information technologies on the basis of modern computer technology began to operate with new concepts such as: information resource, the product of intellectual labors, information space. It identified the need to study the most important methodological issues of the economic theory to information activities, which includes the purpose, means, result and the process. There are fundamentally new concepts of national information resources, which are considered as a new economic category. It is believed that in the twenty-first century information resources will be the main national wealth, and the effectiveness of their maintenance increasingly will determine the ability of the country as a whole.
Postindustrial development of the society involves the transition to new basic principles of formation, which are based on the maximum realization of the service sector of social production. It is proved that the theory of the information society is the basis for defining the logical steps of civilizational progress as the unity of industrial and postindustrial society. Characterized by scientific concepts and approaches in the methodology of scientific research in the information society. Analyzed the contradictions of information society formation. The main features of the information society are highlighted. It is proved that the processes of modernization of the economy accompanied by institutional changes in the socio-economic relations and systems management. The main features of the information economy are highlighted. Institutional and social factors comprehended in the framework of the theory of the information society are the methodological basis for the analysis of the emergence of the theory of information economy. It is proven that traditional economic theory does not meet the new conditions of formation and development of the information economy.
Characterized by a virtual segment of the media market, which is structured on the following components: a virtual market, virtual environment and virtual corporation. Reasonably socialization of information and knowledge in the information society and the new social functionality of information products characterize the qualitative shift in the world of cognitive products. It is concluded that the rejection of the dynamic development of information and knowledge society will lead to increased crisis potential of Ukraine. The prospect of the transition to the information society depends on access to education for all segments of the population and transparency of information provision.
Key words: information society, information economy, methodological basis, virtual segment, virtual corporation, institutional changes.

Література – 14.

Зайцева О. І. Адаптивні саморегулювальні організації усвідомленого розвитку

УДК 331.1
О. І. Зайцева
Херсонський національний технічний університет
АДАПТИВНІ САМОРЕГУЛЮВАЛЬНІ ОРГАНІЗАЦІЇ
УСВІДОМЛЕНОГО РОЗВИТКУ
© Зайцева О. І., 2017
Розкрито сутність та обґрунтовано передумови формування адаптивних органі¬зацій усвідомленого розвитку нового покоління, які створюють унікальну стратегію партнерства та розкриття людського потенціалу і вибудовують на цій основі сильну корпоративну культуру, інноваційні бізнеси і отримують високі результати. Визначено, яких умов необхідно дотримуватися і які управлінські дії потрібно вчинити, щоб модель організаційного розвитку запрацювала результативно. Розроблено пропозиції щодо впровадження командного коучингу. Виокремлено функціональні і організаційні відмінності керівника команди і коуча. Досліджено рівні організаційного розвитку.
Ключові слова: адаптивні саморегулювальні організації усвідомленого розвитку, організаційні трансформації, сильна корпоративна культура, командний коучинг, зрілі, процвітаючі організації.
O. I. Zaitseva
Kherson National Technical University
ADAPTIVE SELF-REGULATORY ORGANIZATIONS
OF CONSCIOUS DEVELOPMENT
© Zaitseva O. I., 2017
The article explored the essence and preconditions of formation of adaptive organizations informed of new generation, creating a unique partnership strategy and disclosure of human potential and builds upon this strong corporate culture, innovative businesses and get good results.
Proved that the present need to make the transition from management systems, formed on the principles of centralization and management, to systems formed on the principles of multiple, integration, cooperation, partnership and conscientious self. And build adaptive conscious organizations high achievements in terms of speed, sudden, continuous changes competition and saturated market.
The evolution of organizations in historical perspective and proven that affect organizational transformation: the level of economic freedom of business, social structure and degree of development of society, the political situation and related developments.
Diagnosed the need of management science and practice of business Concept of adaptive self-regulatory organization of conscious development. And defined conditions must be observed, and what management actions to take to model organizational development effectively earned.
Determined that model conscious development is very important to change the forms and systems of education, use of information and technological innovation, build and maintain intranet ecological environment of trust and harmony, adhere comfort in team and team decision-making rules.
The necessity of the implementation team coaching. Isolate functional and organi¬zational differences and team head coach. According to the theory of organizational develop¬ment identified three levels of team formation: initial (instinctive) layer, forming collective intelligence and team spirit, maturity (understanding, harmonization and prosperity).
The article stipulates that the creation of adaptive self-regulatory organization informed of – the art divergence copyright management, resulting in an open way to exchange ideas and opinions on the team that improves and develops in a complex process of organizational development, becomes a strong corporate culture identification and creation of general value systems that unite and inspire the organization, while maintaining a recognizable, free, flexible and adaptive functioning in terms of style in conditions of market self-organization.
Key words: adaptive self-regulatory organization of conscious development, organizational transformation, strong corporate culture, team coaching, mature successful organization.

Література – 8.

Зомчак Л. М., Марусіна В. Т. Прогнозування ВВП України на основі даних різної частоти

УДК 330.55(477)

Л. М. Зомчак, В. Т. Марусіна
Львівський національний університет імені Івана Франка

ПРОГНОЗУВАННЯ ВВП УКРАЇНИ
НА ОСНОВІ ДАНИХ РІЗНОЇ ЧАСТОТИ

Досліджено залежність ВВП України від курсової динаміки гривні, спрогнозовано квартальне та річне значення ВВП України за допомогою модифікацій моделі MIDAS, яка дає змогу працювати із вхідною інформацією різної частоти. Для розрахунку параметрів моделі та прогнозування значень ВВП використано щомісячні статистичні дані офіційного курсу гривні до долара США та квартальні і річні показники фактичного ВВП за попередні періоди від 2001 р. Оцінена якість запропонованих моделей та отримано висновок про їхню достовірність і доцільність практичного застосування. Запропоновані методи реалізовано у програмному середовищі R.
Ключові слова: ВВП, модель, MIDAS, дані різної частоти, прогноз, метод Альмона.

L. M. Zomchak, V. T. Marusina
Ivan Franko National University of Lviv

UKRAINE GDP FORECASTING ON MIXED-FREQUENCY DATA

GDP statistics is usually quarterly and with a significant delay, and the data of many other economic indicators (average wages, unemployment, exchange rates, etc.) are monthly or have an even higher frequency. Such indicators often carry important information about the current state of the economy and it is important to use this data with a high frequency to obtain qualitative short-term forecasts. That is why methods that use mixed frequency data are becoming increasingly popular in predicting current system states and in short-term forecasting.
The article examines the dependence of Ukraine’s GDP on the exchange rate dynamics of the hryvnia, the quarterly and annual GDP of Ukraine is predicted with the help of modifications of the MIDAS model, which allows to work with input information of mixed frequencies. Monthly statistics of the official exchange rate of the hryvnia against the US dollar and quarterly and annual GDP values for the previous periods since 2001 were used to calculate model parameters and forecast GDP values. To build the model, data on the exchange rate dynamics of the hryvnia against the US dollar were used for the period from January 2001 to December 2016, gross domestic product in actual prices from the 1st quarter of 2001 to the 4th quarter of 2016 and gross domestic product in actual prices from 2001 to 2016 year. Data source – statistical information from the site of the National Bank of Ukraine and the State Statistics Service of Ukraine. The model is implemented in the R environment using the midasr package.
The stationarity test was carried out using one of the most common criteria – the augmented Dickey-Fuller test, the hypothesis of their stationarity was confirmed by the results of testing the logged time series. When constructing a MIDAS model with constraints on parameters, the normalized exponential Almon lag coefficients are used. The hAh restriction test on coefficients of MIDAS regression was performed, the quality of the constructed models was assessed. We get the predicted value of GDP for the 1st quarter of 2017 in actual prices – 468654.2 million UAH and 2579342 million UAH – the annual GDP for 2017. According to the operative assessment of the State Statistics Service of Ukraine GDP in the I quarter of 2017 compared to the previous quarter (taking into account the seasonal factor) decreased by 0.3 %, and compared to the first quarter of 2016 – increased by 2.4 % %. That is, the forecast adequately reflects the actual data and was received quarterly faster. In general, MIDAS models allow to practically combine the annual and quarterly GDP statistics and the monthly official dollar exchange rate to the Ukrainian hryvnia, as a result of which it is possible to analyze the dynamics and interrelation of the economic indicators.
Key words: GDP, model, MIDAS, mixed frequency data, forecast, Almon’s method.

Література – 10

Кіржецький Ю. І., Кіржецька М. С. Економічні інструменти механізму забезпечення конкурентоспроможності підсистем харчової промисловості

УДК 658:005.922.1

Ю. І. Кіржецький, М. С. Кіржецька
Львівський державний університет внутрішніх справ,
Національний університет “Львівська політехніка”

ЕКОНОМІЧНІ ІНСТРУМЕНТИ МЕХАНІЗМУ
ЗАБЕЗПЕЧЕННЯ КОНКУРЕНТОСПРОМОЖНОСТІ
ПІДСИСТЕМ ХАРЧОВОЇ ПРОМИСЛОВОСТІ

Досліджено теоретико-методологічні основи застосування економічних інстру¬ментів механізму конкурентоспроможності підсистем харчової промисловості. Обґрунто¬вана необхідність розширення та трансформації економічних інструментів, здатних підвищити конкурентоспроможність вітчизняної харчової продукції на внутрішньому та зовнішньому ринках.
Ключові слова: харчова промисловість, цукрова галузь, економічні інструменти, конкурентоспроможність.

Yu. I. Kirzhetskyy, M. S. Kirzhetska
LvivStateUniversityofInternalAffairs
Lviv Polytechnic National University

ECONOMIC INSTRUMENTS FOR THE MECHANISM
OF PROVIDING COMPETITIVENESS OF THE FOOD INDUSTRY SUBSIDIES

State regulation has a decisive role in improving the competitiveness of certain sectors of the real economy. The competitiveness of most subsystems of the food industry in the world markets in the conditions of liberalization of foreign trade is limited. The entry into force of the Association Agreement between Ukraine and the EU transforms the existing mechanism of functioning of the subsystems of the food industry, and, therefore, it can be argued also about the transformation of the instruments of the mechanism of ensuring the competitiveness of the industry. This is especially true for the sugar industry of Ukraine, which has rapidly lost its position as a leader in the world sugar market and needs an objective study of many theoretical provisions of the mechanism for ensuring its competitiveness.
The urgency of the research problems of the tools for ensuring the competitiveness of the food industry in the domestic and foreign markets is unquestionable and strategically important. it formed the task of the study: economic instruments for the mechanism of providing competitiveness of the food industry subsidies
In this article the theoretical and methodological bases of application of economic tools of mechanism of competitiveness of subsystems of food industry are investigated. Economic instruments for ensuring the competitiveness of the food industry are divided into: direct and indirect action. Direct methods include various forms of irreversible targeted financial support of industries – these are subventions or direct subsidies, which include various types of subsidies, assistance, surcharges from special budget and extra-budgetary funds of different levels (national, regional, local), as well as preferential lending. To indirect methods – regulation in the financial, budgetary and tax spheres.
The analysis of economic instruments for reforming the sugar industry in the countries of the European Union has determined that ensuring the competitiveness of the sugar industry was delayed by the expansion and modernization of industrial infrastructure. The necessity of expansion and transformation of economic instruments for increasing the competitiveness of domestic food products on the domestic and foreign markets is substantiated. The economic instruments used to reform the sugar industry in the European Union are proof of the possibility of ensuring the competitiveness of the domestic sugar industry through the expansion and modernization of production infrastructure with the participation of private equity under conditions of macroeconomic stability and the strengthening of cross-border cooperation.
Key words: food industry, sugar industry, economic instruments, competitiveness.

Література – 9

Квасній М. М. Удосконалення моделювання постіндустріальної фінансово-економічної динаміки на засадах синергії топології, фрактальної геометрії та випереджальних індикаторів

УДК 330.3:336:519.86
М. М. Квасній
Львівський навчально-науковий інститут ДВНЗ “Університет банківської справи”
УДОСКОНАЛЕННЯ МОДЕЛЮВАННЯ ПОСТІНДУСТРІАЛЬНОЇ ФІНАНСОВО-ЕКОНОМІЧНОЇ ДИНАМІКИ НА ЗАСАДАХ СИНЕРГІЇ ТОПОЛОГІЇ, ФРАКТАЛЬНОЇ ГЕОМЕТРІЇ ТА ВИПЕРЕДЖАЛЬНИХ ІНДИКАТОРІВ
© Квасній М. М., 2017
Для вирішення сучасної проблеми дослідження фінансово-економічної динаміки запропоновано концепцію моделювання на засадах синергії топології, фрактальної геометрії та випереджальних індикаторів. Ця концепція ґрунтується на тополого-фрактальному методі моделювання, який враховує структурні зміни та методи випереджальних індикаторів, що враховує зовнішні впливи. Реалізація концепції дає змогу підвищити точність діагностики та прогнозування постіндустріальної фінансово-економічної динаміки.
Ключові слова: фінансово-економічна динаміка, моделювання, синергія, топологія, фрактальна геометрія, показник Херста, випереджальні індикатори, прогноз.
M. M. Kvasniy
Lviv educational institute of the state higher educational institution “University of Banking”
IMPROVEMENT OF FINANCIAL POSTINDUSTRIAL ECONOMIC DYNAMICS DESIGN ON THE BASIS SYNERGY TOPOLOGY, FRACTAL GEOMETRY AND LEADING INDICATORS
© Kvasniy M .M., 2017
For the current financial and economic systems characterized by unstable processes both in behavior and in structure. Causes of global financial instability rooted in imbalances and contradictions of international monetary and financial relations, which creates random perturbation of a different nature and give rise to unstable processes. Instability accompanied usually nonlinearities, which requires the development and application of innovative approaches to modeling processes analyzed. Thus, the urgency due to the need of improving conceptual approaches and modernization of methods of analysis and modeling processes postindustrial unstable financial and economic systems.
The article aims to study the concept of modeling the nonlinear dynamics of economic and financial development and relevant economic and mathematical methods to ensure efficiency analysis of its behavior with regard to structural changes and external influences.
In order to construct the concept of improved structure modeling method of nonlinear dynamics of financial and economic systems through the use of topology for structural construction investment by state space system in the area of greater dimension. The proposed method makes it possible to diagnose significant changes in the state that captures the transition from quantitative to qualitative changes. The set of values of corresponding small change dynamics falls into one equivalence class that is identified. This approach allows us to observe the structural changes with a change in behavior and detect structural imbalances.
To diagnose the type of dynamics and assess the nature of behavioral change as components and the financial and economic systems generally allow fractal analysis. A method of diagnosing behavior improvement by integration of fractal analysis with Topological Spaces constructed on unit interval, to simulate the behavior of considering structural changes.
In order to take into account the influence of the environment on the dynamics of the financial and economic system, it is proposed to apply a method of leading indicators, which allows to improve the method of modeling and to specify the forecast twice, that is to determine the direction of dynamics and reduce the confidence interval twice.
To solve the problems of the modern study of financial and economic dynamics based on advanced methods proposed design concept based on synergy topology, fractal geometry and leading indicators. This concept is based on the topological-fractal method simulation, which takes into account structural changes and leading indicators, taking into account external influences. The implementation of the concept makes it possible to increase the accuracy of diagnosis and prognosis of the dynamics of the financial and economic systems, which in turn are used in the construction of flexible management solutions that mitigate the crisis and effectively use favorable periods of financial and economic systems.
It should be noted that the results have a theoretical value and practical significantce, since the combined deepen scientific justification and tools extend modeling of nonlinear dynamics of financial and economic systems and methods for analysis of structural changes and external influences. The methods are universal and suitable for use in the macro, meso and micro levels. Note that developed the concept design enables both quantitative and qualitative evaluation of nonlinear dynamics of financial and economic systems.
Key words: financial postindustrial economic dynamics, modeling, synergy, topology, fractal geometry, Hurst index, leading indicators, prognosis.

Література – 13.

Козик В. В., Мищишин О. Л. Транскордонні кластери: сутність та особливості

УДК 339.944
В. В. Козик, О. Л. Мищишин
Національний університет “Львівська політехніка”
ТРАНСКОРДОННІ КЛАСТЕРИ: СУТНІСТЬ ТА ОСОБЛИВОСТІ
 Козик В. В., Мищишин О. Л., 2017
Протягом останніх років учені-економісти приділяють багато уваги дослідженню шляхів вирішення проблем регіонального розвитку в умовах європейської інтеграції України та глобалізації світової економіки. Проте наявні питання щодо особливостей створення та функціонування транскордонних кластерів в Україні потребують по¬дальшої розробки.
Розкрито сутність поняття “кластер” і “транскордонний кластер”. Розглянуто особливості транскордонних кластерів. Досліджено роль транскордонних кластерів у розвитку регіонів.
Ключові слова: транскордонне співробітництво, транскордонне підприємництво, кластеризація, кластер, кластерна модель, транскордонний кластер, прикордонний та транскордонний регіон, конкурентоспроможність.
V. V. Kozyk, O. L. Myshchyshyn
Lviv Polytechnic National University
CROSS-BORDER CLUSTERS: ESSENCE AND FEATURES
 Kozyk V. V., Myshchyshyn O. L., 2017
In recent years the scientists-economists have paid much attention to the research of methods for the solution of problems of regional development under the conditions of European integration of Ukraine and globalization of the world economy. However, the existing matters concerning the features of creation and functioning of cross-border clusters require further development.
The world practice shows, that over the last two decades the process of clusters formation has been developing very actively. Implementation of this approach is considered to be the best method of provision of regional economy competitiveness in Europe. Generally, according to the expert assessment, up to the present moment about 50% of economies of the leading countries of the world have been penetrated by clusterization. A lot of highly developed countries of the world as well as those, which have just begun to form their market economy, are using the cluster approach more actively while developing and regulating their national innovative programmes, as long as the clusters act as an effective instrument of improvement of competitiveness of regional and national economy, combination of their industrial, scientific-technological and innovative potential. From this point of view, the research of essence of cross-border clusters is relevant for the study.
The research of essence and peculiarities of cross-border clusters determines the setting of the following objectives:
– research of various approaches to the definition of the concept “cluster”;
– research of the essence of the cross-border cluster;
– consideration of peculiarities of cross-border clusters;
– determination of their meaning under the conditions of cross-border cooperation development.
There exists a large number of definitions to the concept “cluster”, given by the national and world scientists, some of them are represented in a table 1 (author’s development).
Various definitions, developed over the last twenty years, allow to come to the conclusion that there is no standard agreed definition to the notion “cluster”, however most of them emphasize the availability of geographical proximity of the companies and surrounding institutions, horizontal and vertical connections, as well as the cooperation and competitiveness between them. It is difficult to give a unified definition to this notion, as long as its conception is used in regard to different business-structures and the aims are different as well.
Cross-border clusters appear to be a new form of cross-border cooperation in the present-day conditions of cross-border cooperation development between the neighboring countries.
Cross-border cluster is a form of integration of independent companies and associated institutions, which are geographically concentrated in a cross-border region, specialize in various branches and are connected with common technologies and skills and complement each other, which is based on the availability of an agreed development strategy of the participants of the cluster [2].
The world practice shows that the formation of cluster structures on border territories is a key to the development of regional as well as the national economy, as long as their creation and operation promotes the improvement of competitiveness and investment attractiveness of the region, provides a high level and quality of life of the population, economic growth and stable development of the region, gives opportunities to solve social-and-economic, ecological, territorial and other problems.
Processes of European integration of Ukraine and globalization of the world economy stipulate, that important strategic tasks of the national economy development are the improvement of the national competitive advantages of the native entrepreneurship, modernization of manufacture and increase of its effectiveness by means of integration of certain branches and enterprises, provision of innovations on the basis of precisely determined global and regional aspects of accession of Ukraine to the modern system of international and economic relations. These are cluster models, which might become one of the most effective means of stable development of the whole economy of the country in the present-day conditions of increase of the relevance of cross-border cooperation of Ukraine and the neighboring countries. Moreover for the Ukrainian economy not only the creation of “inner” clusters is beneficial but also the construction of cross-border clusters, which provide the improvement of competitiveness of border territories of Ukraine by means of intensive exchange of resources, technologies, realization of original business-models, creation of common information space and etc.
The article reveals the essence of the concepts “cluster” and “cross-border cluster”. The peculiarities of cross-border clusters have been considered. The role of cross-border clusters in the process of regional development has been researched. The approaches to the determination of the essence and peculiarities of cross-border clusters, considered by the authors, will be used in further research concerning the study of clusters classification, foreign experience of their creation and operation.
Key words: cross-border cooperation, cross-border entrepreneurship, clusterization, cluster, cluster model, cross-border cluster, border and cross-border region, competitiveness.

Література – 27.

Кошова Б. Р. Прогнозування розвитку туристичної інфраструктури

УДК 338

Б. Р. Кошова
ст. викл. кафедри туризму Національного університету “Львівська політехніка”, м. Львів

ПРОГНОЗУВАННЯ РОЗВИТКУ ТУРИСТИЧНОЇ ІНФРАСТРУКТУРИ

У статті, застосовуючи результати кореляційно-регресійного аналізування, встанов¬лено залежності динаміки туристичних потоків від кількості об’єктів туристичного обслуговування за період від 2000 до 2016 років. Значний період аналізування даних дозволив провести прогнозування перспективних змін у кількості об’єктів туристичної інфраструктури у західних областях України та встановити прогнозну динаміку іноземних та загальну кількість туристів на майбутнє.
Ключові слова: туристична інфраструктура, туристичні потоки, Західна Україна, кореляційно-регресійний аналіз, прогнозування.

B. R. Koshova
senior lecturer, Department of Tourism, Lviv Polytechnic National University, Lviv

FORECASTING THE DEVELOPMENT OF TOURIST INFRASTRUCTURE

In the article using the results of correlation-regression analysis, the dependence of the dynamics of tourist flows on the number of objects of tourist service for the period from 2000 to 2016 years is established. A significant period of data analysis allowed to predict promising changes in the number of tourism infrastructure objects in the western regions of Ukraine and to predict the dynamics of foreign and total number of tourists.
Key words: tourist infrastructure, tourist flows, Western Ukraine, correlation-regression analysis, forecasting.

Література – 16

Крикавський Є. В., Петрик І. В. Оцінка ефективності використання стратегічних моделей управління аутсорсинговою мережею поставок із застосуванням ІТ-рішень

УДК 334.761

JEL: E23, F23, H 53, O18, R41.
Є. В. Крикавський
Національний університет “Львівська політехніка”,
І. В. Петрик
Львівський університет бізнесу і права

ОЦІНКА ЕФЕКТИВНОСТІ ВИКОРИСТАННЯ СТРАТЕГІЧНИХ МОДЕЛЕЙ УПРАВЛІННЯ АУТСОРСИНГОВОЮ МЕРЕЖЕЮ ПОСТАВОК ІЗ ЗАСТОСУВАННЯМ ІТ-РІШЕНЬ

Досліджено основні стратегічні моделі, що використовуються для управління мережею поставок. Встановлено основні умови застосування стратегічних моделей. Виділено основні відмінні та спільні ознаки стратегічних моделей SCOR та GSCF. Встановлено зв’язок між чотирма рівнями та відповідними їм дев’ятьма факторами моделі Пуар’є. Проаналізовано критерії та п’ять рівнів інтеграції моделі згідно з моделлю Компаса. Проаналізовані рівні розвитку інтегрованого ланцюга поставок А. Т. Карней. Запропоновано шляхи підвищення ефективності мережі поставок за допомогою стратегічних моделей із застосуванням ІТ-рішень.
Ключові слова: мережа поставок, стратегічні моделі, аутсорсинг, ІТ-рішення, інноваційність, проектування.

Yevhen Krykavskyy
NU “Lviv Polytechnic”,
Ilona Petryk
Lviv University of Business and Law

EVALUATION OF EFFICIENCY OF USING MANAGEMENT STRATEGIC MODELS BY OUTSOURCING NETWORK WITH SUPPLYING IT SOLUTIONS

The main strategic models used to manage the supply chain are investigated. The basic conditions of application of strategic models are established. The main distinct and common features of strategic models SCOR and GSCF are highlighted. The relationship between four levels and the corresponding nine factors of the Poirier model is established. The criteria and five levels of integration of model according to the model of Compass are analyzed. The levels of development of the integrated supply chain A. T. Karney have been analyzed. The ways of increasing the efficiency of the supply chain with the help of strategic models with the use of IT solutions are proposed.
Key words: supply chain, strategic models, outsourcing, IT solutions, innovation, design.

Література – 8

Кузьмін О. Є., Будз О. Ф. Типологія митного обслуговування підприємств

УДК 339.5
О. Є. Кузьмін, О. Ф. Будз
Національний університет “Львівська політехніка”
ТИПОЛОГІЯ МИТНОГО ОБСЛУГОВУВАННЯ ПІДПРИЄМСТВ
 Кузьмін О. Є., Будз О. Ф., 2017
Обґрунтовано актуальність якісного митного обслуговування для вітчизняних підприємств в умовах європейської інтеграції. Розглянуто та критично проаналізовано існуючі підходи у літературних джерелах до систематизації митних послуг. На підставі результатів вивчення теоретичної та нормативно-правової бази, а також практичних матеріалів розвинуто типологію митного обслуговування підприємств за низкою істотних та незалежник ознак.
Ключові слова: митне обслуговування, митні послуги, зовнішньоекономічна діяль¬ність, типологія, підприємство.
O. Ye. Kuzmin, O. F. Budz
Lviv Polytechnic National University
TYPOLOGY OF CUSTOMS SERVICING OF ENTERPRISES
 Kuzmin O. Ye., Budz O. F., 2017
At the current stage of European integration in Ukraine, foreign economic activity is one of the most perspective activities for domestic enterprises. An important factor determining the success of foreign economic activity is the high-quality and prompt customs servicing of enterprises. In order to form a diversified systematized and complete vision of the process of customs servicing of business entities, its complex typology has been developed. In particular, it is proposed to delineate customs servicing by following signs: the subject of customs servicing (customs servicing by state and local authorities, authorized physical and legal persons (customs intermediaries), non-profit organizations, employees of the subject of foreign economic activity); the level of harmonization of customs servicing with international standards (harmonized, partially harmonized, non-harmonized customs servicing); content of customs servicing (accreditation, certification-permitting, declarative, value-payment, identification, warehouse, transport, guarantee, informational and consulting, other customs servicing); stages of customs servicing (preparatory, preliminary, basic, final customs servicing); the type of transport being served (customs servicing for sea and river transport, air transport, rail transport, road transport, pipeline transport and transmission lines); regimes of customs servicing (customs servicing in the regimes of import, re-import, export, re-export, transit, temporary admission, temporary export, customs warehouse, free customs zone, duty-free trade, processing on the customs territory, processing outside the customs territory, destruction or ruining, refusal in favor of the state); the effectiveness of customs servicing (effective and defective customs servicing); the character of customs servicing (quantitative and qualitative customs servicing); the timeliness of customs servicing (promptly-timely customs servicing and customs servicing with delays); types of intermediary customs servicing (customs brokerage servicing, customs servicing within the duty-free shop, customs warehouse, free customs zone, warehouse of temporary storage, cargo customs complex); the level of mandatory of customs servicing (obligatory and optional customs servicing); the level of complexity of customs servicing (simplified customs servicing and customs servicing on a general basis); a form of customs servicing (automated, manual, visual, combined customs servicing); the territorial principle of customs servicing (customs servicing in the country of the subject of foreign economic activity, customs servicing in the partner country, common customs servicing); payment of customs servicing (paid and free customs servicing); the affiliation of the subject of the customs servicing to the operating environment (external customs servicing, customs self-servicing, combined customs servicing); the level of formalities of customs servicing (formal and informal customs servicing).
Key words: customs servicing, customs services, foreign economic activity, typology, enterprise.

Література – 10.

Кузьмін О. Є., Жук Л. В. Науково-дослідна робота студентів: особливості оцінювання та управління

УДК 378

О. Є. Кузьмін, Л. В. Жук
Національний університет “Львівська політехніка”

НАУКОВО-ДОСЛІДНА РОБОТА СТУДЕНТІВ:
ОСОБЛИВОСТІ ОЦІНЮВАННЯ ТА УПРАВЛІННЯ

Досліджено роль та значення науково-дослідної роботи студентів у підготовці висококваліфікованих фахівців. Проаналізовано питання активності студентської нау¬кової роботи, наведено інформацію щодо участі та результативності студентів окремих вищих навчальних закладів у ІІ етапі Всеукраїнського конкурсу студентських наукових робіт з природничих, технічних та гуманітарних наук у 2016/2017 н. р. Сформульовано регулювальні заходи у підсистемі “забезпечення творчої діяль¬ності учасників освітнього процесу” системи наукової діяльності вищих навчальних закладів. Запропоновано окремі заходи з удосконалення та розвитку студентської наукової роботи.
Ключові слова: науково-дослідна робота студентів, вищі навчальні заклади, система наукової діяльності.

O. Ye. Kuzmin, L. V. Zhuk
Lviv Polytechnic National University

STUDENTS SCIENTIFIC AND RESEARCH WORK:
PECULIARITIES, EVALUATION, MANAGEMENT

The article deals with the role and importance of students' scientific and research work in the highly skilled specialists’ preparation. Students' scientific and research work contributes to in-depth learning of the disciplines, systematization and generalization of the received knowledge, the formation of the ability to apply theoretical knowledge in practice, development of independent work skills. Taking part in scientific and research work within the state budget and intercessional SRW, and in execution of international grants develops student’s ability to search and analyze scientific information, knowledge of the principles and formats of research work organization, and forms responsibility and academic integrity skills. The questions of students' scientific work activity were analyzed, information about participation and effectiveness of students from selected higher educational institutions in the II stage of the Ukrainian competition of students’ scientific works on natural sciences, engineering and humanities in the 2016/2017 academic year was given. It is shown that students' scientific and research work is an important tool for ensuring the quality of educational activities and the higher education quality in universities: assessment of scientific achievements and professional qualities of future specialists during participation in scientific competitions can be considered as a comprehensive control form of the student's achievement of the qualification level. Regulatory measures in the subsystem “the creative activities of participants in the educational process support” of scientific activity system of higher educational institutions were formulated. Certain measures for the improvement and development of students' scientific and research work were proposed.
Key words: students' scientific and research work, higher education institutions, scientific activity system.

Література – 6

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