Scientific journal «Economics and management on transport»

Issue 6, 2018

Article title

Author (authors)

Abstract

Pages

The necessity of revision the strategies for the development of the state transport system under the conditions of the hybrid war in Ukraine

Hurnak V.M., Ananchenko O.V., Petunin A.V.

The article deals with the problems of state policy and the creation of a national program for the development of the transport system in the context of the hybrid war in Ukraine.

The negative consequences of economic and military confrontation on volumes and quality of services rendered by railways and motor transport of Ukraine, as well as on transit traffic are shown.

It was noted that exports of the agricultural sector of Ukraine is growing at last three years and there were problems with its transportation to ports. It was justified proposal on the need to create inter-sectoral program for logistic chain uninterrupted supply of grain for export with looking for the strategic importance. It is advisable to include the special logistics committee created by Cabinet of Ministers of Ukraine of this important work.

It is emphasized on the necessity for investments in maritime and rail infrastructure and vehicles renewal.

The object of study is transport system of Ukraine.

Purpose of the study is to investigate the functioning of the transport system of Ukraine in modern conditions.

Research methods are methods of analysis and synthesis, method of analogies and comparisons, methods of retrospective analysis.

KEYWORDS: STRATEGY, TRANSPORT SYSTEM, EXPORTS, AGRICULTURAL SECTOR, NATIONAL PROGRAM.

3–10

Features of the current state of international trade in transport services in Ukraine

Ziuzina V.P., Zaplitna T.V., Malko D.O.

The article reveals the features of export and import of Ukrainian transport services and outlines the main trends in the development of national and world trade of transport services. The main directions of development of Ukrainian transport services’ foreign trade are offered taking into account the current tendencies of development of the world economy in general and the international market of services in particular.

The purpose of the work is to determine the peculiarities of the development of international trade of Ukraine’s transport services in recent years.

The subject of research is the foreign trade potential of the transport industry of Ukraine.

Method of research - statistical analysis of foreign economic indicators of trade of Ukraine’s transport services.

The results of the scientific article can be used in the formation of the international competitiveness strategy of many transport companies and the transport industry in Ukraine as a whole.

KEYWORDS: GEOGRAPHIC STRUCTURE OF FOREIGN TRADE, EXPORT OF TRANSPORT SERVICES, INTERNATIONAL TRADE, IMPORT OF TRANSPORT SERVICES, BALANCE OF FOREIGN TRADE.

11–18

Indicators of social development as constitutive indicators of social welfare in conditions of challenges of a globalized world

Kozak L.S., Fedoruk O.V.

The article explores conceptual approaches to the formation of a system of indicators of social development; identifies key quality of life criteria and creation of a system of relevant indicators; studies the ways of improving the quality of life of the population; analyzes the prosperity index, the social progress index, education index.

Object of research the process of ensuring economic security of international cooperation.

Purpose of study – improvement of the conceptual approaches to the formation of a system of indicators of social development as constitutive indicators of social welfare in conditions of challenges of a globalized world.

Methods of research – method of abstracting, analysis and synthesis, induction and deduction, system approach.

One of the strategically important areas of modernization of Ukrainian society is to improve the quality of life of the population. That is why the definition of key quality of life criteria and the creation of a system of relevant indicators becomes a priority. Immediate tasks are the construction of a system for assessing the quality of life of the population, development of methodological approaches to measuring social progress, a detailed study of the mutual influence of all dimensions of the quality of life; the definition of the main regularities of manifestations and shifts in the dynamics of the quality of life. The quality of life is a complex, multicomponent phenomenon that depends both on objective factors (first of all, the possibility of satisfying human needs and interests in these socio-economic conditions), and from various subjective factors (socio-psychological, sociocultural and others). Assessment of the effectiveness of public policies to improve the quality of life is possible through the analysis of the values of the relevant indicators in a temporal or spatial aspect.

Forecast assumptions about the object of study – improvement of the mechanism of ensuring economic security of international cooperation.

KEYWORDS: Indicators of social development, constitutive indicators of social welfare, Quality of Life Index, Prosperity Index, Social Progress Index, Life Expectancy Index, Education Index, Gross National Happiness.

19–29

Logistic consulting as a tool for ensuring competitiveness of enterprises of the Ukrainian road transport complex

Levishchenko O.S., Zhyzhoma M.K., Budagian V.O.

The paper studied the "logistics consulting" as a concept, as well as the place and role of logistics consulting as an instrument for ensuring the competitiveness of RTC-enterprises in modern business

The complex of RTC 's business entities’ problems, which are sharply shifting to the new business rules (practically without a transitional period), from the conditions of the regional to the conditions of operation in the international business is far from always possible to be solved through the existing team managers. Therefore, in such conditions, it is expedient for RTC-enterprises to engage a team of highly skilled consultants. Especially when it comes to the latest business areas in which the possibilities of national science and practice are sufficiently limited. The benefits of such an approach are the widespread use of experience and the introduction of best options for effective practice and, as a result, a qualitative and timely solution to economic problems with a minimal spending resources. International business is a deeply integrated dynamic environment, characterized by a high level of internationalization and globalization of all aspects of the life of individual regions, nations, continents and poly-transformation of cultures. International business is increasingly transformed into an environment that is a network of flow processes that operate in time and space. This indicates a logistical approach to its organization.

Object of study - logistics consulting, as a concept and its place and role in the modern business.

The purpose of the article - reveal the essence of the concept of "logistics consulting" and define its place and role in the modern business.

KEYWORDS: LOGISTICS, CONSULTING, LOGISTICS CONSULTING, BUSINESS, LOGISTICS MANAGEMENT.

30–34

Risks of realization of investment projects of road-transport complex based on public-private partnership

Nizhnik À.À.

The article explores the nature of the emergence of risks in the process of implementing public-private partnership projects, analyzes various approaches to the classification of risks, presents methods for assessing the risk level of the project, and suggests effective methods for managing them.

Object of the research – the process of public-private partnerships.

Purpose of the study – assessment of risks and ways of their distribution among partners of public-private partnership in development projects of the road transport complex.

Methods of research – method of abstracting, analysis and synthesis, induction and deduction, system approach.

Risks in public-private investment projects of the road transport complex are likely changes in project indicators that affect the revenues and expenses of the parties to the project. The distribution of risks is an obligatory condition for structuring private-public relations in public-private partnership projects, and the greatest difficulty in preparing a public-private partnership project arises precisely in the search for the optimal allocation of risks.

KEYWORDS: PUBLIC-PRIVATE PARTNERSHIP, INVESTMENT, INVESTMENT, INFRASTRUCTURE, THE STATE AND THE PRIVATE PARTNER, RISKS.

35–38

State and development strategy of linseed cultivation in Ukraine based on sustainability compass by A. Atkisson

Sadovnyk O.V., Dziuba O.M., Shokha Ye.I.

The study considers current state and perspectives of development of linseed cultivation in Ukraine and provides proposals for main strategic moves of the government  and enterprises in linseed industry.

The object of the study – the processes of production and marketing of linseed in Ukraine.

The purpose of the study – to estimate the state of crop production as a whole and linseed cultivation as particle using methodology of sustainable development and determine key strategies for linseed industry in Ukraine.

The study adduces the dynamics of sown area of main crops in general and linseed in particle; determines exciting development tendencies of crop production and linseed cultivation over last ten years; analyses linseed industry development on the basis of four sustainability measures: nature, economy, society and well-being; recommends strategic ways of linseed cultivation development at the State level and level of enterprise.

KEYWORDS: CROP PRODUCTION, LINSEED, STRATEGY, SUSTAINABILITY.

39–46

Modern trends in outsourcing market: domestic and foreign experience

Sadchykova I.V.,

Khomenko I.O.,

Gorobinska I.V.

The article is devoted the allocation of functions and features of outsourcing in various spheres of entrepreneurial activity.

Object of research is an outsourcing market.

The purpose of the study is disclosure of the essence of the concept of "outsourcing" from the position of system approach and the allocation of peculiarities of outsourcing activities in various economic spheres.

Research methods – the method of cognition, the method of system analysis, the method of analysis and synthesis, as well as the method of comparison.

In the course of the study, a retrospective analysis of outsourcing development stages was carried out. The main areas of activity of the enterprise that can be given outsourcing are determined. The main types and forms of outsourcing are presented. The tendencies of development of the world market of outsourcing services are shown. The advantages and disadvantages of using outsourcing in the enterprise activity are presented. It also determines which services can be transferred to outsourcing in Ukraine.

Outsourcing is a modern and demanded form of business relations, which are based on cooperation and have a long-term nature. Outsourcing is an effective way of doing business, taking into account the benefits and opportunities that an enterprise-customer will receive when using it. The use of outsourcing allows you to balance off your own and the resources involved. The global outsourcing market is actively developing, with the main segments of this market being outsourcing information technology and outsourcing business processes.

Thus, we can conclude that special attention for the enterprise-customer becomes a matter of the possibility of determining the effectiveness of outsourcing services and the choice of the assistant. All this determines the importance of further research.

KEYWORDS: OUTSOURCING, IT-ATTACKING, BUSINESS-PROCESSING OUTSOURCING, CLASSIFICATION OF OUTSOURCING, DOMESTIC EXPERIENCE, WORLD EXPERIENCE.

47–56

Problems of strategic management of domestic enterprises

Semenov S.Ye.

The article has investigated basic problem questions of strategic management of home enterprises, offered effective measures of their solution. The attention has accented on world experience of strategic management and its practical importance for Ukrainian enterprises.

The aim of the study – the process of implementing the principles of strategic management practices in Ukrainian companies and the formation of high-level corporate management culture focused on achieving long-term goals.

Purpose – to discover and explore the main problematic aspects of strategic management of domestic enterprises, and formulate effective measures to solve them.

The concept of strategic management emerged in the early 70s of the twentieth century. It was first developed by leading US consulting organization "Mc Kinsey" and implemented (since 1972) in the corporation "General Electric", "IBM", "Texas Instruments", "Coca-Cola" and other leading US corporations. The largest contribution to the development of strategic management theory did Igor Ansoff (1965).

There are many definitions of the term, because every scientist who has been studying the problem, offers its own version, which has some differences.

Strategic Management – multifaceted, formal behavioral management process that helps formulate and execute effective strategies that contribute to balancing relations between the organization, including its parts and the environment and achieve the set goals.

Problems of domestic enterprises related to economic reform and transition to market relations of production "rules." Management philosophy of post-Soviet era has left a legacy of sustainable management infantilism, as based on the principles of ignoring entrepreneurial autonomy in decision-making and voluntaristic relation to the planning for the future.

After the articles in the study we can conclude that companies that own strategy and implementing strategic management, always have the opportunity to behave consistently and systematically in their business, particularly in the market dynamic and competitive environment as a whole, which increases the probability of achieving their goals. Therefore, the introduction of strategic management in Ukraine is objectively necessary process in the sphere of business management, which increases the willingness of business organizations to adequately respond to unforeseen changes and promotes reasonable agreed solution both current and strategic issues (for strategic management at a particular point defines how the organization should operate under current conditions to achieve the desired goal in the future, based on the fact that the environment will change). The basis of this process to put the existing international experience in strategic management and provide creative transfer it to the specific conditions of development of Ukraine, the domestic enterprises to assist them in establishing appropriate production and increase their efficiency.

KEYWORDS: PROBLEMS OF STRATEGIC MANAGEMENT, STRATEGY, STRATEGIC MANAGEMENT, AUTOMATION OF MANAGEMENT PROCESSES, EFFICIENCY MANAGEMENT SYSTEMS.

57–63

Model of integrated indicator for evaluation of work of organizational structures of carbon transport industry enterprises

Tretynychenko Yu.O.,

Khalatska I.I.

In the article a structural model of the formation of the integral index for the multicriterial assessment of the degree of balance of the functioning and development of THSU of enterprises of the DGRTT is developed.

The object of the research is the process of managing the enterprises of the DGRTT.

The purpose of the work is to develop methodological foundations for the formation of an integral indicator for multicriterial assessment of the balance of the enterprises of the DGRTT.

The method of research - the method of analysis and synthesis, the method of analogy and comparisons.

An elaborate structural model of the indicator for multicriteria assessment of the work of THSU of the enterprises of the DGRTT. The proposed structural model of the integral indicator implies that partial indicators should be determined, in the general case, for each of the following processes: acceptance and processing of orders for departure; delivery of items to the terminal - as a departure terminal ; processing of items on departure terminal; inter-terminal delivery of shipments; processing of items at the terminal - as a destination terminal; Delivery of shipment from departure terminal; issuance of orders for departure. In this case, each process is structured and, accordingly, provides for the distribution of indicators used to evaluate a separate process, for the following activities: meeting the needs of customers (consumers); development of internal business processes; ensuring financial efficiency; training and staff development.

In determining the weight coefficients for the given integral indicator or its components - the corresponding complex indicators - it is proposed to use the method of analysis of hierarchies.

The results of the article can be applied in the management of the enterprises of  DGRTT on the basis of multicriterial assessment of the work of the THSU of enterprises DGRTT.

Predictable assumptions about the development of the object of the study - the substantiation of methodological approaches to assessing the significance of differences in the conditions of work of individual THSU of the enterprises of the DGRTT with the possibility, in the future, of the correct grouping of the latter as being preceded by a comparative (rating) assessment.

KEYWORDS: ENTERPRISES AUTHORIZING CARGO DELIVERY BY AUTOMOTIVE TRANSPORT USING TERMINAL TECHNOLOGY; MODEL OF MULTI-CRITERIAN EVALUATION OF UNIFORM ORGANIZATIONAL UNITS; INTEGRATED INDICATOR.

64–70

The tourism industry of Ukraine: state, problems and prospects of development

Chervyakova V.V.

The article is devoted to identification of actual problems of domestic tourism industry and determination of priority directions of tourism attractiveness increase of Ukraine.

Object of study - the tourism industry of Ukraine.

Purpose - identification of actual problems of domestic tourism industry and determination of priority directions of tourism attractiveness increase of Ukraine.

Methods of research - generalization, abstraction, analysis, synthesis, graphic.

The dynamics and structure of tourist flows of Ukraine in 2010-2016 were explored. The structure of the tourism market of Ukraine and financial results of tourism activity subjects of Ukraine were analyzed. There was determined that the total income of tourism activity subjects in 2016 increased by 138% compared to the previous year. There was established that the share of the tourist industry in Ukraine’s GDP is only 1.4%, and the number of jobs in the tourism sector - 1.2% of their total, which are significantly lower than average throughout the world. It is concluded that the tourism industry of Ukraine has a significant potential for development, which remains unrealized due to the country's low tourism attractiveness. Strong positions and problem factors of the tourism competitiveness of Ukraine were determined. The main directions of tourism attractiveness increase of Ukraine were offered. Overcoming of the negative trends and creating favorable conditions for the tourism industry development should become priority areas for accelerating of the economic and social growth of Ukraine.

Keywords: tourism, tourism industry, tourism attractiveness, TOURISM COMPETITIVENESS, tour operator, travel agent.

71–78

Influence of factors on dynamics of the net cash flow from operating activities of the enterprise

Chesnakova L.S., Masalitina V.V.

The article contains the results of the study of the influence of factors on the dynamics of net cash flow from the operating activities of an economic partnership, which allows to assess the effectiveness of its credit policy, policy of inventory management and the level of use of internal sources of financing investment costs for misplacement purposes.

The object of research - the process of managing the cash flows of a business community.

The purpose of the study is to develop a mechanism for quantifying the influence of factors on the dynamics of net cash flow from the operational activities of the enterprise.

Method of research - a system-logical approach for the study of economic processes.

On the dynamics of the net cash flow are influenced by two groups of factors: the first - depreciation and thesaurus profits - in all cases, have a positive impact on NCF; The second group - the dynamics of stocks, accounts receivable and payables - have a different influence on the NCF, causing both a positive and a negative value of the indicator and possible misuse of internal sources of financing of investment costs of the enterprise. It is proved that the positive dynamics of NCF and the lack of inappropriate use of depreciation deductions and thesaurus profits are determined by: 1) a faster growth of payables compared with the growth of stocks and receivables; 2) reduction of stocks and receivables exceeds the reduction of payables; 3) reduction of receivables and stocks while increasing payables.

Net cash flow remains positive, but subject to the partial use of depreciation deductions and thesaurus profits to cover the operational needs, in the case of: 1) a surging rise in payables, sources of financing investment costs compared with the growth of stocks and receivables; 2) the amount of inventory reduction. receivables, depreciation deductions and thesaurus profits exceeds the amount of reduction in payables 3) depreciation and thesaurus profit exceeds the amount of growth in inventories and receivables while reducing payables.

Net cash flow becomes negative if the total amount of sources of financing investment costs is used for non-purposeful purposes; and 1) the growth of accounts receivable and reserves exceeds the growth of accounts payable; 2) reduction of accounts payable, excessive decrease of stocks and receivables; 3) the amount of inventory increment, receivables and reductions in payables exceeds the amount of depreciation and thesaurus profits.

The factors influencing net cash flow under the condition of loss-making activity of the enterprise are also investigated.

The results of the work can be used by economic partnerships with improved information systems of financial analysis.

Foreseeable assumptions about the research object are the development of a mechanism for quantifying the influence of factors on the dynamics of net cash flow from investment and financial activity.

KEYWORDS: CURRENT CASH FLOW, FACTOR, QUANTITATIVE EFFECT, CREDIT POLICY, SOURCES OF FINANCING INVESTING COSTS.

79–88

Modern trends in the development of personnel of enterprises

Shvets L.V.

The article reveals the essence of the process of personnel development, specifies its structure, substantiates the role and importance in ensuring the mechanism of enterprise development.

Object of research – the process of personnel development of enterprises (organizations).

Purpose of study – systematization of the information on the content and structure of the process of development of personnel of the enterprise and formulation the proposals for their refinement; definition the role and importance of personnel development processes in the mechanism of ensuring the competitiveness of workers and enterprises (organizations).

Research methods are: dialectical, abstractly-logical and analysis of the systems.

The formation of a post-industrial society implies the need to strengthen the role and significance of creative work as the dependence of the results of economic growth on the quality of human capital increases. The basic requirements imposed on employees at modern enterprises should be satisfied as a result of obtaining educational services and self-education of citizens in order to increase their competitiveness in the market as a continuous professional development throughout their lives. In order to activate the human factor   with the aim of effective management of  the competitiveness of enterprises in an unstable environment, a system for managing personnel development should be coordinated.

KEYWORDS: DEVELOPMENT of  PERSONNEL, COMPETITIVE HUMAN  CAPITAL,  EDUCATION  DURING  LIFE,  COMPETENCE  APPROACH, CONTINUOUS  PROFESSIONAL  DEVELOPMENT  of  PERSONNEL, POTENTIAL COMPETITIVENESS OF  ENTERPRISES.

89–94

À study of factors influencing investment attractiveness of the territories of cities

Wen Mingming, Bubela A.V.

The aim of research is consideration of relevant investment issues – improving the investment attractiveness of the territories of the cities. Based on the conducted research highlighted factors that reduce the investment attractiveness of urban areas and suggested a number of activities that contribute to a significant increased investment for the development of cities and increase of efficiency of use of their land. The analysis of the current state of legal and methodological support of the processes of development of territorial Fund of cities of Ukraine.

KEYWORDS: INVESTMENT ATTRACTIVENESS, URBAN AREAS, LAND FUND, SUSTAINABLE DEVELOPMENT OF THE CITY, FACTORS OF ATTRACTIVENESS.

95–99

Improvement of the interaction of different types of transport in modern conditions

Volynets L.M., Hurnak V.M.

The article analyzes the situation with the transport-road complex of Ukraine. Each type of transport, which acts in its interests, and the totality of economic relations that are developing at the same time are explored. The main directions for strengthening the state transport policy, which is necessary for supplementing and correcting the actions of market mechanisms, are formed in order to provide an effective, responsive public interest in the formation of the state transport system and the market of transport services.

The object of research is the process of interaction between different modes of transport.

The purpose of the study is to determine the possible directions of interaction between different types of transport in the transport of goods and effective conditions of state regulation while ensuring stable economic development, meeting the needs of the population and social production.

Methods of research – methods of economic, system and comparative analysis.

On the basis of the analysis of the interaction of different types of transport, it was revealed that the most effective development of this interaction in modern Ukraine is the coordinated transport policy of the state. Having conducted a general analysis of the work of all types of transport, it can be argued that the development of transport infrastructure is a key element in the development of the entire economy of the country. The main task of creating a focal point of the state level is the complex development of all types of transport, which will enable to improve all of the above problems.

Foreseeable assumptions about the development of the research object - the proposed system approach of all participants in the logistics chain and the transport policy of the state will lead to the continuity of the promotion of material flows throughout the territory of Ukraine and beyond.

KEYWORDS: INTERACTION OF DIFFERENT VEHICLES, TRANSPORT SYSTEM OF THE STATE, LOGISTICS SYSTEM, INTERNATIONAL TRANSPORT CORRIDORS, STATE TRANSPORT POLICY, LOGISTIC ACTIVITY.

100–105

Investment potential as a basis for the formation of a complex of strategic investment decision

Haidai H.H.

The improvement of parameters of functioning of motor transport enterprises largely depends on the state of financing of the programs of their development, an important role in providing of that is played by investments. It strengthens interest in investment potential and development of the most rational ways of his maintenance and expansion.

Investment potential gives an opportunity to define priority directions of investment activity on a long-term prospect within the limits of sentinel horizons with acceptable probability. He is basis for development of strategy of investment activity of transport enterprises, determination of mission, structure productive - to economic activity and general strategy of economic development of enterprise. It is in-process marked that strategic development of investment activity in the field of transport must be oriented on creation of the high-efficiency economy providing of high quality of life of population of Ukraine socially orientated and receptive to scientific and technical progress, effective motivation to entrepreneurial activity, claim of positions of equal in rights partnership in a world economic communication.

Thus, the choice of the most rational ways of maintenance and expansion of investment potential plays a considerable role in activity and development of enterprise, and his achievement is possible due to application of next ways:

– improvement of efficiency of resource potential of enterprise;

– improvement of the financial state of enterprise;

– realization of effective public investment policy.

KEYWORDS: INVESTMENT POTENTIAL, STRATEGY of INVESTMENT ACTIVITY, INVESTMENT POLICY.

106–112

Measures to stabilize and develop an insurance business in Ukraine

Gorobinska I.V., Komarevych K.V.

The article is devoted to problems of stabilization and development of insurance business in Ukraine. The study of the conditions for ensuring the effective functioning of the national insurance market, the development of the concept of reforming the insurance market, increasing its investment potential, and increasing the quality of insurance services are relevant at this stage of development.

The object of research – a set of financial and economic relations in the field of insurance.

The purpose of the study is to develop a system of measures aimed at stabilizing the domestic insurance market and ways of adapting world experience in the field of insurance from the point of view of realization of Ukraine's national interests.

Methods of research - comparative and expert analysis, dialectical method, method of theoretical and empirical analysis, methods of economic, historical, logical and system analysis and synthesis.

In the course of the study, it is proved that the main factors of the negative impact on the insurance market are the restriction of solvent demand from insurers by reducing the level of free income of the population and economic entities; devaluation of the national currency with the simultaneous introduction of a number of restrictions on the currency market; increasing fiscal pressure on the insurance industry by amending the Tax Code; reduction of liquidity of the stock market and real estate market, growth of insurance risks. In view of this, a plan of measures was developed in several key areas: regulatory, organizational, methodological and informational, implementation of which will enable to reduce the negative impact of these factors and ensure the stable functioning of the insurance market. The introduction of effective measures for the establishment of a civilized insurance market and increasing the efficiency of its functioning will ensure the successful implementation of economic reforms, the stable development of the national economy, and further integration into the world economy.

In order to improve the situation on the insurance market, it is advisable to implement a series of systematic, diverse measures aimed at eliminating both chronic problems and financial and economic crises. Within the framework of reforming the insurance market, increasing its investment potential, improving the quality of services, it is advisable to implement the following measures: the formation of a clear concept of reforming the industry, improving state regulation; adaptation of the Ukrainian insurance market to world financial regulation and supervision requirements, active cooperation with international organizations; assistance in the creation of insurance guarantee funds; ensuring the participation of insurers in the system of non-state pension provision and health insurance; development of a model of state support for the development of agrarian insurance; formation of investment instruments for placement of long-term insurance reserves, activation of the investment potential of the insurance market.

KEYWORDS: INSURANCE, INSURANCE MARKET, INSURANCE SERVICES, STABILIZATION MEASURES.

113–120

Reforming the State Fiscal Service of Ukraine: what will change for taxpayers

Dziuba O.M., Hutsaliuk O.I.

The article deals with the main directions of the reform of the State Fiscal Service.

Object of research – State Fiscal Service of Ukraine.

The purpose of the work is to analyze the concept of reforming the SFS of Ukraine.

Method of research – the method of operationalization of concepts, induction and deduction.

To date, the issue of reforming the SFS is number one in the agenda of reforms due to the pressure of external institutions. After all, the importance of overcoming corruption, which has long been associated with the tax service, and the expediency of creating an effective tax and fee administration system in all its meanings.

The concept of reforming the State Fiscal Service of Ukraine, its main directions and stages of reorganization are considered in detail.

KEYWORDS: REFORM, Fiscal Service, TAX INSPECTION, CONCEPT.

121–124

Analysis of the impact of transport noise on the environment and people

Diachenko T.O., Yevchuk V.M.

The purpose of the paper is to assess the impact of parametric pollution on the environment and to determine measures to reduce the impact of transport noise.

The purpose of the paper is to assess the impact of parametric pollution on the environment and to determine measures to reduce the impact of transport noise. The article deals with the problems of noise pollution of cities from road transport. The character of the effect of transport noise on the human body is studied.

One of the problems of environmental safety in Ukraine and in the world is the state of acoustic pollution of atmosphere . It is proved that urban noise is detrimental to the human body, affects the hearing, central nervous system, causes heart and blood vessels, headaches, irritability, disturbs the metabolism, rest and sleep, causes other non-specific physiological reactions of a person, is a direct or indirect cause of many diseases. Noise interferes with normal rest, affects productivity. Research shows that road transport is the main source of emissions, noise and vibration. Its share accounts for 80% of all zones of so-called "acoustic discomfort."

Noise influence in the major industrial cities of the world is one of the most acute environmental problems of our time. Parametric pollution from road transport has more negative consequences for the population than industrial or household, as its scope is much wider, and the physical parameters that characterize the effect of noise on the human body, are much higher.

In the problem of the interaction of human society and nature, the conscious struggle against noise pollution of the environment is important, since with the increase in the number of various vehicles and the speed of their movement along the streets of large industrial cities, the impact on the environment increases. The application of the complex of measures proposed in the article and thoughtful infrastructure of the cities will allow to reduce the level of noise pollution and improve the state of the environment.

KEYWORDS: NOISE, NOISE POLLUTION, PARAMETRIC POLLUTION.

125–131

Strategies and peculiarities of the activity of international credit and financial organizations in Ukraine

Zaplitna T.V., Kudinova D.I.

The article examines the main types of international financial institutions and analyzes the main directions of Ukraine's cooperation with international financial organizations (IFIs), such as the World Bank, the International Monetary Fund, the International Bank for Reconstruction and Development, the European Bank for Reconstruction and Development, the European Investment Bank, the Black Sea Bank for Trade and Development. Also reviewed are tools for analyzing the effectiveness of cooperation between IFIs and Ukraine.

The object of the study is the economic relations of Ukraine with international credit and financial organizations.

The purpose of the work is to study the main features of international credit and financial organizations in Ukraine.

In this work, methods of scientific analysis and synthesis, comparison, collection and processing of information were applied.

The modernization of international economic relations of Ukraine today has the influence of international financial and economic organizations represented as donors of the national economy. In order to increase the efficiency of cooperation with international financial institutions, it is necessary to: develop a strategy of cooperation between Ukraine and international institutions, improve mechanisms for managing public debt, promote legislative development of the development budget, and create a Ukrainian bank for reconstruction and development as a financial instrument for implementing economic growth policy based on a competitive lending to investment projects.

KEYWORDS: INTERNATIONAL FINANCIAL INSTITUTIONS, INTERNATIONAL COOPERATION, STRATEGY COOPERATION AND DEVELOPMENT, THE INTERNATIONAL MONETARY FUND, THE INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT, THE EUROPEAN INVESTMENT BANK LOANS, EXTERNAL DEBT.

132–137

Analysis of approaches to definition of the term «business process reengineering»

Nizhnik À.Î.

This article provides an overview of existing western and domestic scientific literature approaches to the definition of such an economic category as reengineering business processes.

Object of the research – the process of reengineering business process.

Purpose of the study – review and summarize the main modern approaches to the definition of the term "business process reengineering ".

Methods of research – method of abstracting, analysis and synthesis, induction and deduction, system approach.

The concept of reengineering and its applications allow to multiply the efficiency of the enterprise, based on the methods and techniques for identifying, describing and redesigning the business processes operating within the enterprise. In this regard, the concept of business process reengineering is becoming an effective tool that can lead an enterprise to its intended goal - maximizing the market value of the company in the long run. Thus, the concept of reengineering acquires a completely new semantic content, ceases to be purely managerial category and turns into a slim economic management concept aimed at significantly increasing the efficiency of the enterprise as a holistic organism.

KEYWORDS: BUSINESS PROCESS reengineering, BUSINESS PROCESSES, REDISIGN, RADIAL CHANGES, REVERSE.

138–141

Analysis of the interpretation of the organizational economic mechanism.

Parfentieva O.H.

In the article a comparative analysis of the interpretation of the term "organizational and economic mechanism" is made through the definition of the concepts of "organizational and economic mechanism" on the basis of philosophical and economic approaches, the principles and organizational and economic mechanism are generalized and the structure of the "organizational and economic mechanism" is determined.

KEYWORDS: PRINCIPLES, METHODS, ORGANIZATIONAL AND ECONOMIC MECHANISM.

142–147

Methodical bases of perishable products rational supply management

Petunin A.V., Sopotsko O.Yu.

For the purposes of this work, perishable products are considered with maximum period of consumption of no more than three days.  Methodical approaches to the formation of rational value of the order for the supply of products with a limited short shelf life are proposed. Also, transportation costs are considered depending of the purpose, as a part of the costs of production, sale or processing, and separately.

 Object of study − perishable products (food), supply chain of perishable products (food), formation of rational order value, transport expenses.

Purpose of study – is to offer, implementing a systematic approach, methodical approaches to the formation of rational value of the order for the supply of perishable food, in supply chain systems that bring these products to the relevant markets.

Methods of study − structural-functional method, mathematical and dialectical methods.

The results of the article can be used both by manufacturers and carriers of motor transport to form the value of deliveries of perishable products (food), taking into account transportation costs.

Foreseeable assumptions about the development of the research object is improving of  presented model.

KEYWORDS: PERISHABLE PRODUCTS (FOOD), RATIONAL VALUE OF THE ORDER, PROBABILITY STATISTICAL MODEL, SUPPLY CHAIN, TRANSPORTATION COSTS.

148–152

Automotive service consultant qualification management by implementing e-learning elements

Savostin-Kosiak D.O., Hlyha O.I.

The modern trends of e-learning qualification improvement for automotive service consultants are viewed at the article.

The qualification improvement process of automotive stuff is an object of research.

The aim of the article is to evaluate the possibility of using Natural Learning concept and game design approach for developing automotive service consultant qualification improvement e-learning courses.

Informational and analytical methods were used.

Lectures, practical classes (seminars, workshops), independent work and educational consultations are the most common forms of e-learning. These forms are usually implemented using text, audio or video technologies.

The Natural Learning is a range of educational philosophies and practices centered on learning through the natural life experiences including game play, work experience, and social interaction. In order to realize this concept within the framework of e-learning for automotive service consultants, it is necessary to determine their role in the customer service process, basic duties and qualification requirements. For this purpose, a typical scheme of customer service and car maintenance at automotive service center was analyzed. Based on this analysis, the list of main daily tasks and competencies, as well as the list of performance indicators for automotive service consultant were compiled. Also, the main competence requirements were identified.

Taking into account the basic competence requirements for automotive service consultant and guided by the Natural Learning principles, a prototype of a distance course was developed. It is implemented as a flash game, which provides developing of communication skills and the basic operation skills with the 1C software.

KEYWORDS: QUALIFICATION IMPROVEMENT, E-LEARNING, AUTOMOTIVE SERVICE CONSULTANT, E-LEARNING FORMS, AUTOMOTIVE SERVICE CONSULTANT RESPONSIBILITIES.

153–159

Budget deficit management in modern conditions

Khomenko I.O., Porytska A.O.

The article is devoted to the consideration of the budget deficit, the reasons for its occurrence, the study of the source of its financing, the development of measures to reduce the state budget deficit.

Object of research serves budget deficit.

The purpose of the study is to develop practical recommendations for implementing measures to reduce the budget deficit of Ukraine on the basis of more effective use of internal resources, optimization of social expenditures and improvement of tax relations.

Research methods – the method of cognition, the method of system analysis, the method of analysis and synthesis, as well as the method of comparison.

In the course of the study, the causes of the deficiency were analyzed. The profound reasons for the budget deficit in Ukraine were the decline in production, the decline in the efficiency of the functioning of the economy and enterprises, and the underestimation of social and economic policies, which led to a decline in gross domestic product and national income. This naturally led to a decrease in the volume of financial resources in the state and was reflected in the budget indicators in the form of a long-term deficit. Influence of the budget deficit on the country's economy is established. The consequences of the existence of the budget deficit, which lead to an increase in the country's debt dependence, the growth of the foreign exchange rate, the reduction of net exports of goods and decline in investment activity, are revealed. This causes a decrease in the level of labor productivity and real income, provokes a decrease in investors' confidence, a reduction of foreign investment programs and the withdrawal of capital abroad.

The ways of overcoming the budget deficit, which consist in improving the tax system, attracting personal savings to the investment sphere of the population, providing financial support to small and medium-sized businesses, strengthening the responsibility of business entities, strengthening control over payment of state funds, reforming the expenditure system, improving, were substantiated normative-legal provision of the budget process. More attention must be paid to increasing state incomes by overcoming unemployment, optimizing the tax system, improving the financial situation of economic entities, etc. In order to maximally efficiently manage the state budget deficit, it is necessary to apply a system of economic measures aimed at solving the main problem of our economy – the revitalization of investment activity.

KEYWORDS: BUDGET, BUDGET DEFICIT, DEFICIENT FINANCING, STATE DEBT.

160–166

Interactive methods of studying in tourist education

Tsypko V.V.

The paper identifies the effectiveness of interactive teaching methods for tourism-related disciplines of specialists in the tourism industry.

The object of research - the process of training students for the field of tourism at a technical university.

The purpose of the work is the theoretical substantiation of expediency of application of  models of students' training for the sphere of tourism in technical universities.

Methods of research - descriptive-analytical, system analysis, pedagogical experiment.

In the article the author considers the effectiveness of  interactive learning technology, which fundamentally  scheme of relations participants in the educational process, gives space for self-realization of students in the training and most consistent with the personality-oriented approach. In this context, the development and implementation of updated student for tourism in the technical universities is becoming increasingly important, one of the modern educational models - interactive technology  implements a new type of educational interaction communication of students in mastering life and professional competencies, proceeding in various forms and.

The results of the article can be used in the process of studying students of higher education institutions in the direction of training "Tourism", as well as in pedagogical universities in the process of studying the methodology of studying tourism science disciplines.

KEYWORDS: INTERACTIVE METHODS OF EDUCATION, PRACTICAL TRAINING, STUDENTS, TOURISM EDUCATION, AUTOMOBILE VIEW OF TOURISM.

167–173