ОБЛІКУВАННЯ ВИТРАТ НА ВИДАВНИЦТВАХ ТА ПОЛІГРАФІЧНИХ ПІДПРИЄМСТВАХ

Abstract

The national economy in Ukraine over the past thirty years has been characterized by quite significant transformational changes provoked by privatization processes, increased foreign economic activity and the negative impact of political and social tensions with the existing fact of a protracted military conflict. The difference of the publishing and printing industry, which in today's conditions combines the activities of publishing structures and printing enterprises, lies in the change of consumer priorities regarding the use of publishing products as a means of learning about the surrounding world under the influence of the strengthening of the positions of electronic mass media. The purpose of the study was to analyze the main indicators of the activity of publishing structures and printing enterprises, which, in combination with the position of experts, should form a general idea of the current stage of development of the publishing and printing industry. In order to consider the current level and outline the problems of the development of the publishing and printing industry, the following methods were applied: induction and deduction, comparison and systematization — in the study of the essential characteristics of the functioning of business structures that are part of the publishing and printing industry; synthesis and analysis — to determine and characterize the main indicators of the activity of publishing structures and printing enterprises; morphological analysis — to characterize adaptation procedures implemented within the publishing and printing industry; graphic — for visual presentation of theoretical and methodical material; abstract-logical — for theoretical generalizations and research conclusions. The analysis of the main indicators of the business structures of the publishing and printing industry in 2010- 2021 with the generalization of the positions of experts made it possible to identify the facts of the gradual adaptation of publishing structures and printing enterprises to the current needs of society. The optimization of the technological and personnel parameters of the functioning of publishing structures and printing enterprises with a reorientation to the production of printed products that are relevant for consumers was noted. It is substantiated that the current level of development of the publishing and printing industry in Ukraine does not indicate the fact of stabilization and transition to a state of at least dynamic equilibrium. In the face of publishing structures and printing enterprises, in the conditions of limited influence of the state on the market, the problem of finding options for adaptation, based first of all on the interests of consumers in the use of printed products, becomes more acute in the future.