UDK: УДК 336.71

Marii-Maryana Romanivna BARYLIUK

State University of bankig

ANALYSIS OF FACTORS AFFECTING ON PROVISION THE FINANCIAL SECURITY OF COMMERCIAL BANK

In the article is determined that the process of ensuring the financial security of the bank affects the situation in international, national and internal environment of functioning of the bank. Impact factors on the financial security of the bank generated by international environment and domestic environment functioning of the bank should be considered in the light of economic, social, political, legal and technological factors influencing the financial security of the bank. Internal factors, influence on the process of providing financial security are defined as set of factors that are generated by the commercial bank which directly dependent on its activities.Internal factors which impact on the financial security of the bank are: financial, economic, commercial, information technology, organizational and personnel. Determined that factors generated by international, national and internal environment of functioning of the bank creates the opportunities for financial security and risks, threats to the financial security of the bank.

Full Article in Ukrainian

UDK: 336.22

Ludmila Anatolievna BURKOVA

candidate of economic sciences, docent, State institution of higher education «Kryvyi Rih National University»

Irina V. KOVALENKO

State institution of higher education «Kryvyi Rih National University»

ADVANTAGES AND DISADVANTAGES OF INTRODUCING ELECTRONIC REGISTRATION AND ADMINISTRATION OF VAT

The main purpose of the introduction of electronic administration of VAT is to prevent abuse by illegal reimbursement of VAT from the budget, reducing the risk of fraudulent credit obtaining prevent improper VAT refund from the budget, reduction of the shadow economy in the country and government spending on administration of VAT. The government is trying to create a perfect mechanism of regulation of accounting and recording transactions from VAT. The article examines the advantages and disadvantages of introducing electronic registration and administration of VAT, given uggestions for its improvement and lit innovations in electronic administration system of value added tax in accordance with the changes envisaged for 2017.

Full Article in Ukrainian

UDK: 336.71

Julia V. ZHEZHERUN

Candidate of Science in Economics, Cherkasy Institute of the State higher educational institution "Banking University"

INTERNATIONAL EXPERIENCE OF BANK LENDING TO SMALL AND MEDIUM-SIZED ENTERPRISES

The article explores the nature of small and medium-sized enterprises. Herein the main indicators of small, medium and large enterprises have been analyzed. The features and problems of bank lending to small and medium-sized enterprises have been found. Recommendations for solving the problems considering international experience have been given.

Full Article in Ukrainian

UDK: 336.71

Victoria G. KOSTOGRYZ

Candidate of Economics, Associate Professor, Cherkasy Institute of the State higher educational institution "Banking University"

Vitalina O. SOKOLENKO

Cherkasy Educational and Scientific Institute State Higher Educational Institution “University of Banking”

MODERN APPROACHES TO STRATEGIC MANAGEMENT OF BANK COMPETITIVENESS

The article deals with theoretical approaches to the management of bank competitiveness and defines its concept. A complex model of management of bank competitiveness is developed. A model is base on complex study of features of functioning and development of bank establishment in the conditions of competition market

Full Article in Ukrainian

UDK: 65.012.32:001.895

Oleg V. KUHLENKO

Kyiv National University Technology and Design

Hanna M. GONCHAROVA

Kyiv National University Technology and Design

Nataliya M. KYRYLKO

Kyiv National University Technology and Design

CHANGES MANAGEMENT IN THE MUNICIPALITY OF UKRAINE

The article presents the theoretical study of the characteristic features of change management arising as a result of municipal activity. The model of successful management of organizational changes and division of responsibilities change management. The recommendations for solving the problems of change management in municipal activities.

Full Article in Ukrainian

UDK: 336.77:347.27(1-22) (477)

Svitlana O. KUSНNIR

Zaporizhzhya National University

Luisa S. GRYGOROVYCH

Zaporizhzhya National University

MORTGAGES POPULATION AS ONE OF THE PROMISING POSSIBILITY OF RECOVERY VILLAGE IN UKRAINE

In article is analysed the dynamics of number of rural settlements in Ukraine. Also foreign and domestic conditions of provision of mortgage loans are researched. Researched the advantages and disadvantages of provision of mortgage loans for residents of the village. The main problems of mortgage lending in Ukraine are specified and ways of their overcoming are offered.

Full Article in Ukrainian

UDK: 336.71:658.713(477)

Alexander A. LEVCHENKO

State higher education institution «University of banking»

THE THEORETICAL BASIS OF LEASING OPERATIONS AS AN EFFECTIVE MEAN OF REBUILDING THE NATIONAL ECONOMY

This article is devoted to scientific approaches and conceptual apparatus of the theory and practice of leasing, defined the essence of leasing operations and features of the mechanisms for their implementation. On the basis of analysis of peculiarities of legal support of leasing in different countries, many definitions of the term «leasing» are structured and conducted clusterization of legal documents in the sphere of leasing In particular, selected four clusters that reglamentary: the status of subject soft leasing; there relationship between the subjects of the leasing; relations between subjects of leasing and public authorities; relations between subjects of leasing with financial institutions, information agencies. In the article summarized the types and forms of leasing payments.Described the stages of implementation of leasing operations in organizational-managerial and financial-economic approaches. Fur the research will be address to problem at issues of development of financial-credit mechanism and risk-management leasing operations.

Full Article in Ukrainian

UDK: 657

Anna М. LYUTOVA

Candidate of Economics, Associate Professor, Cherkasy research institute SHEE «University of Banking»

Anastasia M. BONDAR

Department of Cherkasy training and research Institute of the state higher educational institution «University of banking»

METHODICAL ASPECTS OF ACCOUNTING OF FINISHED PRODUCTIONS

In the article considered the economic and accounting interpretation of “finished production” of domestic and foreign scientists the peculiarities of accounting of finished productions. Directions of improving the evaluation of finished productions in the enterprise.

Full Article in Ukrainian

UDK: 657

Anna М. LYUTOVA

Candidate of Economics, Associate Professor, Cherkasy research institute SHEE «University of Banking»

Olena O. LAVROVA

Ph.D., assistant professor, Cherkassy branch of the private higher education institution «European University»

INTERNAL AUDIT INSURANCE COMPANY

In the article, the main approaches to the formation process of internal audit at insurance companies. The authors proved system of the internal audit. The study formulated functional features of the internal audit insurers.

Full Article in Ukrainian

UDK: 657.37

Inna O. MAKARENKO

Sumy State University

THE INTEGRATED SEVERE VIEWS OF THE CONCEPT OF THE ACCOUNTING OBLIGION FOR THE PRINCIPAL STEEL

Separation of current accounting types and concepts allowed to reveal their role in shaping the paradigm of sustainability accounting, reporting and auditing Environmental, social, financial and managerial accounting types that meet certain capital and deliver value by actuarial approach are the core of paradigm. The dynamic, electronic, network, fractal, case-matrix, integrated, creative and strategic accounting make analytical support for the stages of accounting cycle. Stressing the integrity of the accounting system and necessity of integrating these accounting types and concepts for sustainable development multystakeholder approach, concepts of capital and value added were investigated by author.

Full Article in Ukrainian

UDK: 330.341

Viktoriia V. OSTAPENKO

PhD in Economics, Simon Kusnets Kharkiv National University of Economics

DETERMINATION OF FACTORS OF INFLUENCE IS ON PROCESS OF MANAGEMENT ACCOUNT RECEIVABLE OF ENTERPRISE

There was been suggested a combination of factors that impact on accounts receivable of energy sector enterprises of Ukraine, resulting in determination the accounts receivable of the enterprise and identification of accounts receivable management for the purpose of costs reduction, profits increasing and financia l condition improving. The grouping of enterprises clusters allows for the company to position among enterprises and energy complex of Ukraine and determines the prospects for improving its activities.

Full Article in Ukrainian

UDK: 336.14:352

Katerina M. ROMENSKA

The University of customs and finance

BUDGET PROSESS AT THE LOCAL LEVEL AND IT’S IMPROVING

The basics of the budget process at the local level, the main stages of the budget process, the existence of certain problems at every stage are determined in the article. Given the nature of problems, the appropriate measures to eliminate and prevent their future occurrence were proposed.

Full Article in Ukrainian

UDK: 364.05

Olena B. FILIMONOVA

Petro Mohyla Black Sea National University

Alina O. SHYNKARIUK

Petro Mohyla Black Sea National University

FINANCING OF SOCIAL PROJECTS FOR DISABLED PEOPLE IN UKRAINE AND POLAND

The research is devoted to the problem of scarcity, insufficienc y o f socia l project s financing for disabled people. Sources and means of social projects financing in Poland are described and the analysis of the number of sources, frequency of their using and mechanisms of their realizing is conducted; the financing structure of these projects is researched. Comparison of sources of social projects financing in Ukraine and Poland is done. Recommendations to implement the Polish experience in financing social projects for disabled people are offered.

Full Article in Ukrainian

Yuliia TSEMASHKO

Kyiv national economic university named after Vadym Hetman

SCENARIOS APPROACH TO ENSURING THE ACHIEVEMENT OF ECONOMIC RESULTS OF UKRAINIAN MACHINE-BUILDING ENTERPRISES

The article substantiates the expediency of using the scenario approach to ensure the achievement of economic results of domestic machine-building enterprises, which should become the locomotive of development and economic growth of Ukraine's economy in the long run. The results of analysis of the state and trends of the development of domestic machine-building enterprises are presented, which allowed to predict future prospects in the scenario approach and analyze the implementation of this approach in the practice of domestic machine-building enterprises.

Full Article in Ukrainian

UDK: 005.591.4:005.21

Kateryna VISHNEVSKAYA

PhD-student, SHEI «Kievsky national economic university named after Vadym Hetman»

MODELS OF ADAPTATION OF THE ENTERPRISE IN THE POSTER-INDUSTRIAL CONDITIONS OF BUSINESS

The article describes the characteristics of the post-industrial conditions of the enterprise, which are the basis of the formation of a strategic context that determines the specificity of modern adaptation theory. Тhe interconnection of the levels of complexity of the environmental situation (simple, extraordinary, complex, chaos) and levels of the strategic process (situational strategic decisions, strategic planning, strategic thinking), which allowed to formulate models of situational, strategic and scenario adaptation, the distinctive peculiarities of which are the basis of the definition of adequate methods and mechanisms of adaptive reactions.

Full Article in Ukrainian

UDK: 658.114.45:65.014.1:331.103

Vladislav HOLIVER

PhD-student, SIHE “ Kryvyi Rih National University”

METHODOLOGICAL APPROACH TO ASSESSING THE QUALITY OF CORPORATE GOVERNANCE IN JOINT STOCK COMPANY

The economic and mathematical model of complex estimation of quality of corporate governance which shows by itself a binary index on the basis of combination of rating estimation of quality of corporate management with the index index of increase of effectiveness of current activity of organs of corporate management on the basis of pyramid of management efficienc y i s give n i n the article.

Full Article in Ukrainian