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30, 2014, 2:

Name of the article




Prospects for attracting foreign direct investments in Uraine

Amelina N.K., Taranuha E.N.

The article analyzes the size of foreign direct investment in Ukraine in recent years. Foreign direct investment is considered as an economic strategy that has been adopted for new investment activity. Given the strengths and weaknesses of Ukraine for investors.

The object of the study - foreign direct investment in the economic development of the country.

The aim of the study was to investigate the impact of investment, research and analysis of investment opportunities in Ukraine.

The increase in FDI flows to Ukraine recently slowed down considerably. This is due primarily to General economic recession and a severe economic crisis in the country. In addition to the economic downturn, inefficient and corrupt system, the complexity of legislation and regulation, poor enforcement of contracts and mismanagement are severe obstacles to investment. And this is not counting on the fact that the country has a large domestic market, agricultural potential, energy and mineral resources and has a strategic geographical position, which makes it a transit hub in Europe. The main advantages of Ukraine for investments in its development may be the fact that Ukraine is one of the largest markets in Europe with 47 million consumers and has the most dynamic growth of GDP in Europe. In addition, Ukraine is in fourth place in the world, from the point of view of specialists in high-tech sector and has a high level of education and a very good education system. But, despite these advantages, in Ukraine, there are weaknesses. First and foremost, a small amount of support provided to foreign investors by the law, the weakness of national oil companies, financial position and ongoing risk to the country's inability to pay the gas bill. This can be attributed to political instability and armed conflicts, high inflation and corruption, low level of investor protection. In General, Ukraine, unfortunately does not have a stable policy towards foreign investment. The unpredictability of decisions sometimes surprising on the part of investors. All this underlines the need to create conditions for attracting foreign investments in the economy.



Electronic VAT administration

Antonenko N.V., Khomenko V.S.

The article analyzes the legislative changes in terms of deficiencies that may arise in the operation of electronic VAT administration in the future.

The object of study the problem of electronic management of VAT. Purpose to examine a new mechanism to allocate some problems that may arise in connection with the implementation of new regulations. Research method scientific method of theoretical generalization, observation, abstraction, formalization, analysis. The study found that the law does not give clear answers to certain questions contain ambiguities and needs improvement. Studied law seeks to several areas of reform, the main of which are: 1) the transition from paper to electronic filing of VAT; 2) automatic discovery of VAT accounts for all VAT payers. Every innovation have both positive and negative consequences. The new VAT regulations will consist of three components: First, it is an electronic register of tax invoices, and secondly, the bank automatically and free accounts will be open to all VAT payers, third, act database for information about customs import and export of goods.

The implementation of this law requires amendments and supplements to a number of legal acts of Ukraine and the Tax Code of Ukraine. Every innovation have both positive and negative consequences. Exploring new mechanism, we have identified some problems that may arise in connection with the implementation of new regulations.

In this article it is proved that a large number of a mechanism is a positive step in VAT administration. It is expected that innovation becomes a systemic solution for the monitoring of calculation, payment and reimbursement of VAT.

KEY WORDS: document management, electronic administration, VAT invoices, implementation, innovation, mechanism.


Current Affairs Budget System Reform Ukraine

Babich L.M.

The paper study the basic problems of reforming the budget system of Ukraine and analyzed the features of income and the use of local spending.

The object of study the formation and use of the consolidated budget of Ukraine.

Purpose taking steps to improve the mechanisms of formation and use of funds at all levels of government in Ukraine.

Methods analytical, structural assessments balance.

The results of the article can be used to improve the Budget Law of Ukraine.

Forecast assumptions search for the optimal combination of economic interests of state and local governments.



The meaning of "enterprise value"

Boyko V.V., Liubarska N.V.

The paper analyzes approaches to the definition of "enterprise value" and invited the authors' definition of this concept.

The object of study the cost of the enterprise.

The aim to determine the semantic aspect of the concept of "enterprise value" by eliminating ambiguity of views in his interpretation.

The method of research a comparative analysis of approaches to the definition of "enterprise value."

The article stipulates that the company as a special type of product can be viewed from the standpoint of a business or property complex. A considered "enterprise" on the basis of the integral property complex that could bring benefits to its owner.

Analyzed the historical aspect of the definition of "value", which is reflected in the labor theory, the theory of marginal utility and the theory of the interaction of supply and demand. Established that the value can be considered as socially necessary costs, consumer value and equilibrium price.

A comparison between similar in meaning concepts:"value", "price", "value", "utility", which clarifies the objective basis of this indicator, allows managers to use it as a criterion of efficiency in the management of the company.

On the basis of the findings filed copyright definition of "enterprise value"

The results of the paper can be introduction to business management of road transport based on the criterion of value.

KEY WORDS: cost, enterprise, business value, usefulness, price.


Development of stabilization measures hryvnya

Gorobinska I.V., Zelinskiy U.U.

The article is devoted to the issue currency stabilization Ukraine. Lack of implementation of effective measures of monetary regulation will lead to further depreciation of the currency, the deepening crisis, the deterioration of living standards.

The object of study is the national currency.

The aim to develop a system of measures to stabilize the national currency based on the elimination or reduction of risk factors that worsen the situation of the hryvnia.

Methods comparative and expert analysis, the dialectical method, methods of economic, historical, logical and systematic analysis and synthesis.

The survey analyzed a set of structural and situational factors that weakened the position of the national currency, a program of measures to prevent future currency instability. 

Evaluation of gradual depreciation of the hryvnia in recent years, analyzes the existing problems and the current state of currency and monetary markets. The proposed action plan stabilize the hryvnia should contain the following basic directions on changing the system of economic relations to prevent instability of the national currency, balanced policy of the central bank, structural changes in the economy, the fight against illegal withdrawal of funds from the country, balancing the budget, the new challenges in foreign exchange regulation .

Conclusions ensuring the development of the national economy by authors associated with the implementation of measures in several key areas: regulatory policy of the National Bank, the public policy of the state, the fight against capital flight, structural changes in the economy, system of currency regulation.

KEY WORDS: NATIONAL CURRENCY, currency devaluation, stabilization measures.


Strategies to ensure the competitiveness of enterprises

Dzhuraieva D.O.

The article identified effective strategies for ensuring the competitiveness of enterprises.

Object of research - is the process of managing the enterprise's competitiveness.

Purpose is to identify effective strategies for ensuring the competitiveness of the enterprise.

Methods of the study methods of analysis and synthesis, logic and theoretical generalization.

Discovered that at present there is no single strategy for ensuring the competitiveness of the enterprise. Results of the analysis works, both foreign and domestic scholars, allowed to identify the basic strategy to ensure the competitiveness of the enterprise. An effective strategy to ensure the competitiveness of enterprises, the planning of which is based on the hierarchical subordination of "top-down" with regard to feedback between members of different levels of decision making.

The results can be used to develop effective strategies to ensure the competitiveness of the enterprise.

Forecast assumptions about the object of study development strategy ensuring the competitiveness of the enterprises of a certain type of activity.



International logistics system in context of globalization

Doroshkevych D.V., Mokin E.M.

The article review and analysis of the basic concepts of international logistics systems and peculiarities of their functioning in context of globalization.

The object of study - international logistics systems.

Purpose - to analyze and identify the main trends of the international logistics systems in the context of globalization.

The method of investigation - a systematic analysis.

In the present conditions of economic development for the enterprises of Ukraine there is an urgent need to pay serious attention to the optimization of their activities, so that all the greater extent of the country rooted principles of market economy, competition is enhanced. In this context, special importance is the creation of systems that improve the efficiency of materials management, improving all business activities. Provisions for increasing competitiveness in the production of many Ukrainian enterprises virtually exhausted. Therefore, it is necessary to pay more attention to optimizing the processes associated with the sphere of circulation. In general, this problem can be defined as creating competitive advantage by reducing logistics costs and improve service quality based on the creation of effective logistics systems.

Successfully operating company as one of the aspects of their strategic activities necessarily raises the question of access to foreign markets. Especially in the era of globalization of the world economy, which is characterized by the formation of a unified global economic space and the creation of a single market for the production and distribution of wealth. The emergence and rapid development of international logistics systems are a manifestation of globalization, a process that most directly affect the way the economy and economic activity of enterprises.

The results of the paper can be used by management transport and logistics companies.

Forecast assumptions about the object of study - the development of information and methodological model of operation of logistics systems.

Key words: logistics, globalization, international logistics system.


Studies of the pricing of the enterprise at cope with the seasonal demand for transport

Zhelezniak K.L., Bakulich O.O.

The object of study transport enterprises of Mykolaiv region which are involved in seasonal shipments of grain.

The purpose of work to study features of pricing formation for seasonal transportation as they may be considered as new services on the market in a particular period.

The method of research gathering of quantitative indicators of quotations for getting raw data and statistical analysis of it.

Results of study and their novelty. Statistical data of services prices in grain transportation in the Mykolaiv region was collected and based on statistical processing results there are quantitative characteristics are established that describe the pattern of deviation from the average market price. .

The degree of implementation. On the base of experimental researches a strategy for grain transportation price determining has been suggested to Mykolaiv enterprise "Orion-avto".

Relationship with other works. The study was conducted in the framework of research on modeling the transport services pricing impact on the transport services promotion on the market.

Recommendations for the use of the results. The results of the study should be used in quantitative parameters determining for the prices determination in the marketing strategy preparation for the new services implementation on the market for a more efficient operation of the transport enterprise.

The range of application enterprises of the transport complex.

The importance of the work and conclusions. This way it was established that the deviation between the market price for new services and the average price is submits to the exponential function. This conclusion gives a base for the correct price formation on the competitive market. This approach has obvious signs of novelty.

Prospects for further development in this direction. Using the proposed approach to the marketing strategy choice at the enterprise in the specific conditions increases the competitiveness and enhances its competitive position. In the future it is planned to conduct assessments for generalizing certain conditions that will allow them to be used for a wider range of businesses.



Financial support for enterprises in the road sector of financial decentralization

Zhulyn O.V.

The paper explores the forms of financial support road sector and the mechanism of integrated use of traditional and alternative methods financing road transport sector of Ukraine in terms of financial decentralization.

Object of study financial support for road sector of Ukraine.

Purpose of the study formation mechanism of financial support road sector in the current crisis conditions and possible financial decentralization.

Method of the study methods of economic, systematic and comparative analysis.

Results and innovation of the study the article explores the forms of financial support road sector and the mechanism of its funding in the current recessionary situation and decentralized. Determined that the deficit of financial resources for the construction and operational maintenance of roads is caused by the large share of debt in the cost structure of the Road Fund of Ukraine. Therefore, it is proposed the rejection of credit forms of financing and the use of less rigid method, namely the involvement of business in Ukraine financing of roads through public-private partnerships. In developed countries it showed a positive social and economic results for all participants: the state, investors and users of highways. However, proposed the use of additional sources and methods of filling the Road Fund. Suggestions for the improvement of the structure and mechanism of management of the road, which would be a precondition for the effective organization of finance.

Forecast assumptions about the object of study research and adaptation of international experience financial security construction, operation and maintenance of roads will form an effective funding model road transport sector in Ukraine which will be a prerequisite for development.



Scientific aspects of tourist demand formation

Ivanchuk S.I.

The paper describes the main aspects of the formation of tourism demand as the definition in the light of different scientific approaches.

Object of study - tourist demand.

Purpose - to examine the definition of tourism demand in terms of five scientific approaches - economics, psychology, geography, sociology and ecology and formulate the author's definition of tourism demand.

The method of research - analysis and synthesis.

In conducting research on tourism demand, it is necessary to use not only the science of economics, but also key positions psychology and geography. This is due to different perceptions of the needs of tourists scientists in various fields. In terms of psychology, tourism demand depends on the behavior of travelers and their motivation. In terms of geography tourist demand determines the total number of people traveling or to travel, enjoy relevant services beyond traditional residence and work

Based on the research in this sex model proposed definition of tourism demand, based on the intersection of scientific opinions on economic theory, psychology, geography, sociology and ecology with the release of factors that carry the greatest impact on tourist demand.

The results of the article can be used tourism industry.

Projected assumptions about the object of research - development of tourism demand elasticity model.



Realization of the basic stages of transport enterprises productive strategy

Ilchenko V.J.

Some realizations aspects of productive strategy on the transport enterprise are considered in the articles.

A research object is productive potential of transport enterprise.

The aim is to increase the efficiency of the use of productive potential in transport enterprises by the improvement of some implementation of its productive strategy.

Research methods are a scientific method of theoretical generalization, supervision, abstracting, formalization, analysis and synthesis.

There are next results of research. The basic directions of marketing activity are worked out in relation to the subjects of market in industry and they can not be directly carried on productive activity of freight transport enterprises (E) because of the specific of road transport. To increase the efficiency of the use of TE production potential in the article there are presented the phases of development and realization of production strategy. Also here is the algorithm that helps to manage both the age and quantity of transport depending on the main production strategy. The methods of satisfaction level estimation of consumers are presented.

The results of the article can be applied for the improvement of the use of productive potential of TE, deeper understanding of progress of market of freight autotransportations, existent necessities and queries of consumers trends.



Electronic reporting and legitimate its users in today's information-communication environment

Karlova I.A., Polishchuk O.I.

In the article the advantages and disadvantages of filing electronically with a separate release, the example of other countries, possible leakage of information from databases, which are formed by controlling bodies in global information and communication environment.

Object of study statements that make up all legal entities established under the laws of Ukraine, regardless of their organizational and legal forms of ownership, as well as representative offices of foreign legal entities.

Purpose of the study threats has bearing electronic form of reporting companies and search for proposals to address them in a conflict of information and communication environment.

Electronic reporting greatly facilitates the work of accountants and civil servants, but do not forget about the threats that come with being a global communication environment, and the rights and freedoms of citizens to privacy. You must leave the possibility of alternative accounting and reporting to the public. It will be a little more expensive, but possible. In terms of creating a humane world around that one must choose the best for him, not for him to do so. The world around us may be surprised at any moment.

The results of the article can be used to eliminate possible disadvantages of automated reporting on-line.



The development of international economic cooperation in system of national financial security

Kozak L.S., Bondarenko Ye.V., Fedoruk O.V.

The article investigates the mechanism of international financial and technical cooperation between Ukraine and states and international organizations, analyzes the strategic directions of cooperation with international financial organizations and attraction of international technical assistance, provides general principles of international economic cooperation between Ukraine and International Bank for Reconstruction and Development, International Monetary Fund, European Bank for Reconstruction and Development, European Investment Bank, Nordic Environment Finance Corporation, Black Sea Trade and Development Bank, analyzes preconditions of providing of macrofinancial assistance of the European Union, substantiates the necessity of the development of international economic cooperation in system of national financial security as one of the priorities of foreign economic policy of Ukraine.

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

Purpose of the study improvement of the mechanism of the development of international economic cooperation in system of national financial security.

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

Under the conditions of overcoming the negative effects of the global financial and economic crisis and the need for the resumption of economic growth Ukraines cooperation with international financial organizations directed at attracting of additional financial resources for reforming of the national economy, implementation of priority system and investment projects. In the modern system of international relations resources of international financial organizations, subject to their effective use, are an important source of ensuring of implementation of the priority projects and tasks of social and economic development, tool of institutional transformations and international integration. In order to stimulate of economic development primary consideration should be given to attraction of investments and introduction of innovations, accelerated development of production of products with high added value, manufacturing application of the newest technologies, renewal of production facilities and infrastructure.

The result of attracting of international technical assistance and economic cooperation with international financial organizations in particular should be the development of innovative domestic production and the increase in the structure of the national economy of share of high-tech industries; improving the competitiveness of domestic goods and services, improving the conditions for their access to foreign markets; increase in exports of high-tech products and technologies; improvement of index of export diversification; increasing the number of domestic enterprises who have taken part and defeated in international competitive tenders for fulfillment of works and rendering services through collaborative with international financial organizations of investment projects; increasing the volume of attracted by agricultural producers of credit resources, level of incomes and rural population employment, competitiveness and quality of agricultural products; increase the level of social protection of the population, quality of the provision of social services, energy efficiency and conservation; improvement of the pension system; increase the level of the quality of education; growth in the share of preventive and primary healthcare in the structure of health services; improving the diagnosis, prevention and treatment of various diseases; increase the level of legal protection of citizens and economic entities; harmonization of national legislation in the field of democracy, human rights and rule of law with European standards, including ensuring gender equality.

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

KEYWORDS: international economic cooperation, system of national financial security, international financial organizations, International Bank for Reconstruction and Development, International Monetary Fund, European Bank for Reconstruction and Development, European Investment Bank, Nordic Environment Finance Corporation, Black Sea Trade and Development Bank, international technical assistance, Eastern Europe Energy Efficiency and Environment Partnership Fund, Macro-Financial Assistance of the European Union.


Graphic-analytical method for estimation of enterprise's innovative potential

Komchatnykh O.V.

The document defines the role of the innovation potential. Identifies indicators and methods of assessing the level of enterprise's innovative potential.

Object of the study innovative potential of enterprise.

Purpose of the study determination of the value of the category innovative potential, develop methods to assess the level of innovation potential.

Method of the study analysis and synthesis of the category innovative potential.

Innovation potential is a component of the economic potential of the enterprise. At the same time it interacts with other forms of enterprise potential. Innovative potential forms production potential, marketing potential, scientific and technical potential, management potential, human resources, financial potential. At the same time, these potentials form a innovative potential.

It is proposed to diagnose the innovative potential in six areas production, marketing, science and technology, management, human resources, finance. For this purpose were selected indicators that show the level of development of innovative potential in different areas.

For presentation there is a proposal to use an graphic-analytical method for estimation of enterprise's innovative potential. The essence of this method in the construction polygon innovative potential of the enterprise.

The results of the article can be used to evaluate and improve the innovation potential of the enterprise.

Forecast assumptions about the object of study in different industries the list of indicators and methodologies algorithm can be modified



Road industry in the economy of Ukraine: the principle of complementarity and interaction

Levishchenko .S.

The article conducted in-depth analysis of the interdependence of the economy and the efficient functioning of the country road.

Underfunding field leads to deterioration of the existing road network and only partial construction of new roads. Transportation and operational condition of the vast majority of roads Ukraine does not meet modern requirements for durability and equality and needs to be improved in accordance with the socio-economic needs of the state and society. Due to lack of funding violated regulations turnaround time, is unable to carry out technical upgrading transport industry, widely introduce new technologies, machine, machinery, materials and design.

Dependence of the road sector economic development is obvious. It is known that a combined measure of economic welfare is GDP. But precisely calculate the direct impact of roads on GDP growth is simply absent. There are two reasons, both objective and.

The first the dual nature of the economic infrastructure that does not produce wealth and produce services as general more favorable living conditions and management. The second reason why no payments direct impact of roads on GDP growth Synergetics infrastructure in general, and in particular road.

Therefore, there is a "zone" legislative decisions on financing transport below which you can not fall, because it leads to a sharp economic downturn and rise above should not be because of underfunding other industries will also lead to negative consequences.

Object of study travel industry as part of Ukraine's economy.

The purpose of the article explore the interdependence of the road sector and the economy as a whole.



Evaluating the effectiveness of the production process car service stations

Litvishko L.A., Vaskivska N.V.

The paper proposes a method for evaluating the effectiveness of the production process at service centers.

Object of the study the production process at service centers.

Purpose of the study to summarize research findings and analysis of existing trends in the manufacturing process of car service stations, determining the efficiency of the production process at service centers.

Method of the study an analysis of scientific and theoretical developments in this area.

Increasing efficiency of production at today's auto service business is a complex process which must be taken into account many factors. Among them are the main trends in the market auto services in Ukraine: the rapid growth in the number of vehicles, including many cars, both domestic and foreign production with a significant term use, a general tendency to increase the volume of service provision; increase the share of repairs compared to prevention. The presence of these trends indicates the need to create optimal conditions for the rapid development of the service center services. Also, the factors that must be considered include the following shortcomings service centers: low level of industrial and technological base of most stations, imperfect system providing spare parts, a large amount of services supplied shadow economy, low level of information support auto service companies and others. Further research and practical steps towards increasing the efficiency of the delivery of service center services should consider the latest developments in this field, and to organize their widest implementation in practice.

The results of the article can be taken into account during the production process in modern auto service business to improve its performance.

Forecast assumptions about the object of study the search for optimal ways of organizing the production process, improve its efficiency and to develop methods of assessment.



Forming of financial resources of transport enterprises

Nazarenko I.I.

In the article features of forming of financial resources of transport enterprises are investigational.

Object of study theoretical aspects of forming of financial resources of transport enterprises.

Purpose research and determination of financial resources role and forming the rational structure of financial resources is for the productive and permanent functioning of enterprise.

Method study generalization of fundamental works of Ukrainian and foreign scientists of economists is in the internal checking system, dialectical going, fundamental positions of economic theory, system-logical approach near research of the economic phenomena and processes.

Today in most enterprises of our country there is a lack of financial resources for financing of the activity. Especially sharply their shortage is felt in period financial crises, when an enterprise can not provide financing of the activity and obligations. Under financial resources usually understand the money of enterprise, which are in his order on permanent or temporal basis. Forming of financial resources is carried out due to an own and equated with them money, and also attracted sources.

In the conditions of economic crises and chronic lack of financial resources for providing of current activity the enterprises of transport it is necessary especially carefully to go near the process of forming of financial resources. During their forming it is expedient to take into account not only external factors and features of existent economic situation but also factors, what functionings of enterprises of transport and grant of transport services related to the features, carry out careful control for the process of their distributing and use.

The results of the article can be inculcated in-process services of enterprises of a transport complex.



The results of the experimental introduction of controlling in terms of enterprise

Sofiychuk K.

The article presents the results of an experimental implementation of the controlling models, the major internal and external threats of the enterprise were determined experimentally.

The object of the researh is the process of implementing financial strategy.

The subject of the study is an identification and quantification the impact of environmental threats on a control points of financial strategies.

The purpose of the study is an implementation models controlling for identifying the most likely and dangerous threats in the enterprise and evaluating its impact on control points of the strategy

Methods an expert assessment method and the analytic hierarchy process. The need for introduction of controlling caused by shortcomings in the current management of timely response to changes in the environment.   For preventive detection and analysis of threats to the environment in the implementation of financial strategies expert model was developed to identify the most likely and dangerous threats and model the quantitative impact assessment of threats to the checkpoints. To test these models experiment on transport company was conducted, during which were found the most likely and dangerous threats of internal and external environments that affect on the strategy. Received threats were incorporated into vectors dangerous internal and external threats. The elements of these vectors threats were evaluated using quantitative evaluation model that is based on the analytic hierarchy process.

The results of the evaluation were identified quantitative impact of each individual threat and a list of corrective actions for prevention was made. The results of the pilot study were used in the practice of transport company.

Key words: controlling, expert models, the analytic hierarchy process, the threat of external and internal environment.


Forming of inter-branch multiplicative effects is as a result of investments in a transport complex

Teslyuk N.P., Gorobinska I.V.

The article is devoted to the calculation of "market basket" that would meet the real living conditions. The study was conducted by the example of average family consisting of two middle-aged working adults and one child - student.

The object of the research is the method of calculating the "market basket" of goods and services.

The aim - to develop practical recommendations for optimizing the structure of the consumer basket based on the calculation of the real subsistence level in accordance with European standards of living and justification of the need to change the methodology for determining the subsistence level to maximize the real value of standard market basket of goods and services.

Methods - comparative and expert analysis, the dialectical method, methods of economic, historical, logical and systematic analysis and synthesis.

The survey analyzed different approaches and techniques on forming a living wage, conducted comparative description of "market basket" in Ukraine and other countries, studied the experience of foreign countries to the formation of "market basket" and conclusions regarding discrepancies methods of its formation in Ukraine European standards of life. The work developed optimal structure "market basket" according to European standards of living and calculated actual level of allowances, which should provide a person living conditions and labor.

Conclusions - historical analysis of European countries shows that one of the effective tools to overcome the economic and social crisis is just increasing incomes. By increasing the consumption of goods and services is to stimulate production, leading to economic growth. It is necessary to increase the amount of the minimum wage, based on a reasonable calculation of cost items in the consumer basket formation method based on actual prices in the economy.



Increasing of the level of car service enterprise strategy implementation on the basis of improvement of controlling system

Chervyakova V.V.

The article is devoted to the substantiation of relationship between the maturity level of controlling and the strategy implementation degree in car service enterprises.

Object of study the process of strategy implementation in car service enterprises.

Purpose to study the relationship between the maturity level of controlling and the strategy implementation degree in car service enterprises.

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

For evaluation of the strategy implementation degree in car service enterprise was proposed to assess the value of the strategy implementation index according to specially developed scale. The scale for evaluation of the maturity level of controlling in car service enterprise with consideration of the strategy implementation degree was suggested. The degrees of strategy implementation based on gradation of values of the strategy implementation index and maturity levels of controlling in car service enterprise were characterized.

The results of research can be used for diagnostics of efficiency of enterprise strategy implementation, determination of directions and necessary measures for improvement of controlling system, detecting and implementing reserves of increase of strategy implementation degree in car service enterprise in order to ensure its long-term successful functioning in conditions of high variability of current economic environment.

Keywords: controlling, car SERVICE enterprise, DEGREE OF STRATEGY IMPLEMENTATION, maturity model of controlling, of EFFICIENCY OF MANAGEMENT SYSTEM.


New avenues for the improvement of investment attractiveness of investments international investments in the economy of Latvia

Chupylenko O.A. Bero N.Y.

The article reveals the problem of improving the attractiveness of international investment in the Latvian economy. The experience of Spain and Bulgaria to the rise of international investment attractiveness in these countries by increasing the attractiveness of investment in the property in exchange for the provision of temporary residence permits, preferential taxation, simplifying the process and reducing time of granting permanent residence. Consider using this experience in Latvia.

The object of research the international investment market in the Latvian economy.

The aim of the study was to develop ways to increase the attractiveness of international investment in the Latvian economy.

Method of research statistical analysis of indicators of the attractiveness of international investments.

Studies have shown that using international experience, primarily Spain and Bulgaria, you can increase the attraction of international investments in the Latvian economy. The analysis of the conditions for obtaining residence using the method of the key success factors allow us to conclude that Latvia may lose the advantages of the first years of the granting of a residence permit under the terms of the investment property. Forward can leave Spain and Bulgaria due to the simplification of the conditions for obtaining residence permit. The main directions of improving the international investment attractiveness of investing in property in exchange for the granting of a temporary residence permit in Latvia can be: preferential taxation, simplifying the process and reducing time of granting permanent residence. Important factors remain severe conditions of citizenship, including knowledge of the Latvian language for citizenship.

The results of this paper can be used not only in Latvia to attract international investment, but also in terms of market development in Ukraine.

Forecast assumptions about the development of the object of research the study of the ways of attracting international investment into the Ukrainian economy.



Geo-economic dimensions of the world financial crisis

Boyko G. F., Duleba N. V., Babina D. A.

Determining the impact of the global financial crisis and prospects for crisis recovery requires a separate study. Total losses from falling stock markets for the year (August 2007 - August 2008) amounted to 16 trillion dollars. The recession that affected the most developed countries and the global economy in general, led to a reduction of global GDP in 2008 to 2%, or nearly 1.5 trillion US dollars.

Western Europe came out of the recession in the second quarter of 2013. World GDP grew by 1.5 percent in 2014 and is expected to level 1.8 percent in 2015. Increasing global GDP was outlined in 2010, which was primarily due to countries with emerging new markets. In the first place it comes to China, India, Brazil, which in the current situation acquire the status of the main locomotive of global economic development, that means in the long term gradual displacement of economic centers in other regions of the world with the appropriate changes in the structure and geography of global GDP, international trade, financial resources and labor migration.

Global FDI prospects are quite optimistic. TNCs can gradually resume investment plans, albeit moderately. However, the growth in 2013-2014 years cannot achieve the level of economic activity in 2008 in major industrial areas.

The main areas of the government anti-crisis policy influence are monetary policy, fiscal policy, support of households, banking and real sector of economy. The mechanism of the application and a set of anti-crisis tools are different in each country and vary in scale, orientation, prioritized ranking etc.

The global economy continues to expand during 2014 - 2015 years moderate and uneven. A number of unexpected shocks such as increased geopolitical conflicts in different regions of the world (including Ukraine) prevent the global economic recovery. The growth of global gross domestic product is estimated at 2.6% in 2014 that is slightly better than the 2.5% growth in 2013, but lower than the projected level of 2.9%.

KEY WORDS: global economic crisis, the world economy, anti-crisis policy, the global crisis, global economy


Shadow Economy and its Impact on the State Economic Security

Boyko G. F., Duleba NV., Levytska I. V.

The current tax system in Ukraine has significant drawbacks, including, above all, the instability of tax legislation, frequent changes of the objects of taxation and tax calculation rules, a number of tax benefits that as a whole violates the principles of equality and fairness of the process.

For reducing of tax evasion the tax legislation should be improved; the level of tax culture and tax compliance should be increased; the fight against corruption should be strengthened; the tax revenues should be used efficiently. The maximum involvement of funds for the national economy that can be obtained by force of unshadowing the economy and legalization of proceeds hidden from excessive taxation, including exported abroad, is possible in case of the consistent implementation of state package of measures, including:

1. Creation of conditions for the legalization of employment.

2. Promotion of the banking system development and ensure the efficient functioning of financial markets.

3. Reduction of monopolization of production and competition.

4. Improving the effectiveness of state supervision and control of economic activities through the using of economic instruments of the property liability while limiting the powers of regulatory agencies for administrative intervention in economic activities of enterprises.

5. Ensuring transparency of executive power.

6. Development of regulatory support process with taking into account of the world experience, amnesty legalization of proceeds from the concealment of excessive taxation.

KEY WORDS: shadow economy, tax evasion, the scale of the shadow economy, corruption, the effects of the shadow economy


Model of delivery of cargo just-in-time, considering duration of separate operations of performance of the order

Khavruk V.O., Pustovoytenko S.

In article discusses issues of inventory management based on the model of delivery of the goods just-in-time. The model is presented in the form of a functional cycle that includes five operations: transfer order, order processing, order picking, transportation, delivery to the consumer.

Object of the study a delivery system of material resources

Purpose of the study determination of the parameters of the mathematical model of the delivery of goods just-in-time, finding regularities and laws of distribution of the execution time of delivery operations.

Method of the study analysis of the process of delivery, and the formalization of the static data processing operations functional cycle length delivery.

It was established that the main parameter of the mathematical model of delivery just-in-time is the average time a functional cycle at which the cost of performing the operations will be minimal. It is found that the density distribution of the execution time of delivery operations asymmetric and different from normal law as a distribution law enacted Rayleigh distribution.

We present the methodology of calculations of basic parameters of the model of delivery just-in-time, namely the mean execution time of each operation and the time of the order as a whole, as well as the distribution of variances and standard deviation of the length of the supply operations.

The expediency of the installation length of the delivery, which shall not exceed 14 days, the optimal duration of 10 days.

Our results can be used for the development and implementation of the system of delivery of material resources just-in-time of any business entities, in particular the service center businesses.

Forward-looking assumptions regarding the development of the object of research the search for optimal delivery method of material resources with minimal delivery time and the expansion of the network of reliable suppliers.