Activities Of Business Entities Research Articles

Recommendations for determining the customs value of vehicles

Introduction. The paper examines the procedure for importing vehicles into the customs territory of Ukraine during martial law. The implementation of the new customs clearance formula is analyzed, and the recommended adjustment factors for coding the model year of production of vehicles based on the international standard and the recommended adjustment factors based on environmental standards are considered. Martial law conditions pose complex challenges to the state and require significant changes in the methods of managing economic processes and foreign economic activity. As a result, a number of amendments to legal acts have been adopted to regulate the export and import activities of business entities under martial law. The purpose of the paper is to study the procedure of importation of vehicles into the customs territory of Ukraine during martial law, analyzing the problems that may be encountered when using the existing form of customs clearance of vehicles, as well as to identify opportunities and prospects for the introduction of a new customs clearance formula and the benefits of its use. Results. To improve the customs clearance procedure for cars, it is proposed to improve the existing taxation system by applying a new customs clearance formula that will depend on the age, type, engine size and exclusivity of the car. At the same time, car owners will pay excise tax and value added tax, but the cost of the car will not be taken into account in the customs clearance formula. In addition, the state pension insurance fee will be canceled at the first registration of passenger cars. As a result, this will reduce the cost of registration. Import duty will also be canceled, which will reduce the cost of customs clearance by 10%. Amendments to the Customs Code of Ukraine create preconditions for customs clearance of vehicles through the Unified State Web Portal of Electronic Services. This should reduce the time for customs clearance and become a convenient tool for citizens, which is also a positive development. Such a customs clearance formula will have a positive impact on eliminating the possibility of corruption and other illegal actions at customs related to the unjustified increase in the customs value of a car. The new model will also prevent the indication of non-existent damages and malfunctions of cars, changes in modifications, creation of fake car sale and purchase agreements, artificial increase or decrease of car mileage, etc. Conclusion. The proposed actions will radically change the import of vehicles and make the procedure simpler and more efficient. All that is needed is to fix all the shortcomings, think carefully about the sequence of stages, improve them, and turn the idea into reality.

Synthesis in the context of accounting

In modern conditions, the problem of maintaining the stability and continuity of the company’s activities is becoming particularly relevant. The fulfillment of the tasks depends on the ability of the enterprise to quickly adapt to the changing conditions in which it operates, but this alone is no longer enough. In strategic planning, the main role in ensuring the sustainability and continuity of the activities of business entities is played by the ability of the management system to predict the situation for the long term and respond to it in a timely manner. The purpose of the research was to reveal the role and significance of the synthesis method in accounting, namely the ability of accounting to synthesize forecast indicators illustrating the transformation of capital from one form to another as a result of the implementation of certain business processes.As a result of the research carried out, the article formulates a new approach to the essence of the synthesis method in accounting, justifies the need to expand the composition of the elements of the accounting method and include in it the technique of “prototyping accounting models”. The prototype of a working model of the accounting system of the enterprise makes it possible to form information in the context of individual business processes and economic activity as a whole, as well as to predict or forecast various options for the organization.

ACCOUNTING AND INFORMATION FEATURES OF THE GLOBAL MARKETING ECOSYSTEMS’ ACTIVITIES

Goal. To analyze and summarize the peculiarities of the activities of business entities that are representatives of different jurisdictions and are components of the general global marketing ecosystem that provides services of an advertising nature for the promotion of products (goods, works, services), in the context of the influence of such peculiarities on approaches to determining the main financial and economic indicators of activity and accounting processes and processes of formation of various types of reporting in such an ecosystem. Method. Methods of studying and summarizing information, methods of system analysis, synthesis, and generalization were used for the research. The results. The article examines the peculiarities of the accounting and regulatory nature of the activities of global marketing ecosystems and their components, which, most often, have different jurisdictions for the implementation of their business and economic activities, in the context of determining the main financial and economic indicators of their activities and the formation of various forms of reporting (accounting, financial, tax, management). Scientific novelty. The generalized stages of a methodical approach to the creation (improvement) of information and analytical support for the task of assessing financial and economic indicators of global marketing ecosystems have been defined. Practical value. Taking into account the accounting features identified based on the analysis of the implementation of global marketing ecosystems’ activities will allow the formation of specific practical recommendations for improving approaches to automating accounting processes within such an ecosystem.

UKRAINIAN ENTREPRENEURSHIP IN THE CONDITIONS OF WAR: ECONOMIC CHALLENGES, THREATS AND OPPORTUNITIES

Goal. The article is devoted to highlighting the state of Ukrainian entrepreneurship in the conditions of war through the prism of defining economic challenges, threats and opportunities. Method. To achieve the goal of the research, general scientific and special methods of cognition were used. In the work, methods of analysis and synthesis were applied in assessing the state of entrepreneurship in Ukraine; grouping, comparison and generalization when analyzing existing initiatives to support entrepreneurship in wartime; methods of graphical and tabular display of research results. Results. The state of entrepreneurship in Ukraine is defined and the main directions of business entities' activities in the pre-war period are indicated. The consequences of the impact of the war are characterized, in particular, regarding changes in the quantitative composition of active business entities and the results of their work in the conditions of a full-scale war. The main threats and problems of the modern development of entrepreneurship are highlighted. Scientific novelty. Using a systematic approach in evaluating existing initiatives to support Ukrainian entrepreneurship in the conditions of martial law, it is proposed to use a comprehensive approach in finding optimal ways to minimize and overcome existing problems and to determine priority measures for the restoration of business activity of business entities, their adaptation to atypical conditions and effective development in the post-war period. Practical significance. It is noted that a number of separate initiatives at the level of regional state administrations and city councils, which complement state programs, have been developed and implemented to support the development of Ukrainian entrepreneurship in wartime conditions. It was determined that donor support and initiatives of private companies and foundations are no less important in terms of scope and value. In general, entrepreneurship support should be implemented comprehensively, because a quick positive effect can be achieved only by implementing various measures and combining the efforts of individual support groups (state, local, donor and private). In general, it is determined that new programs aimed at supporting the revival of business activity of business entities should stimulate them to implement more innovative and sustainable practices that cover the principles of circular and green economy, reducing the energy intensity of production and promoting cooperation.

ИННОВАЦИОННЫЙ ПОТЕНЦИАЛ СУБЪЕКТОВ ХОЗЯЙСТВЕННОЙ ДЕЯТЕЛЬНОСТИ В УСЛОВИЯХ ЦИФРОВОЙ ТРАНСФОРМАЦИИ

The object of research in the article is the process of digital transformation. The subject of the research is the innovative potential in the context of digital transformations. The purpose of this study is to determine the components of the innovative potential of business entities in the context of digital transformation. As a result of the study, it was substantiated that the development of innovative potential in the context of digital transformation is possible by applying a strategy for developing innovative potential in the context of digital transformation. The main stages of the strategy for developing the innovative potential of economic entities in the context of digital transformation include defi ning the goal, the necessary choice of digital tools to achieve the basic principles, and, of course, obtaining the result itself, taking into account the interaction of the components of the innovative potential of economic entities. The importance of determining the goals of digital transformation for the development of innovative potential, the achievement of which will be facilitated by digital tools that will lead to the formation of the basic principles of digital transformation and ensure the achievement of results through the implementation of the innovative potential of business entities, as well as the interaction of the components of innovative potential in the context of digital transformation with taking into account the innovative activity of business entities. Among the main digital components of innovative development, the following are highlighted: the digitalization of society, the digitalization of business processes and management systems. The results and conclusions of this study can be used in managing the digital transformation of economic activity.

Розвиток понятійного апарату у сфері обліку і оподаткування цифрових активів

Introduction. In recent years, the digital economy has become the main driver of economic growth both at the global and national levels. Within this paradigm, a number of socio-economic challenges are being overcome: creating new jobs, ensuring digital inclusion of people around the world. Problem Statement. The national institutional environment in the field of the digital economy is currently under development, in particular in terms of consistency of conceptual apparatus. The purpose of the article is to analyze the conceptual and categorical apparatus used in the regulatory and legal framework for accounting and taxation of objects arising from the activities of business entities in the digital economy, and to determine the directions of its development. Methods: institutional approach; comparative analysis; synthesis; hierarchical classification method. Results. A bibliographic analysis of scientific and professional publications showed that all categories of “non-fungible token”, “virtual asset”, “cryptoasset” are inherently digital assets, i.e. assets that are stored or transmitted in digital format and have economic or cultural value. The global nature of digital assets has led to the need for international coordination on their legal status and resolution mechanisms. Such digital assets as virtual assets, cryptoassets and their subtypes are regulated at different levels: international (FATF, OECD); regional (EU); national (UK, Ukraine). The presented review of the documents defining the concepts of “digital asset”, “cryptoasset” and “virtual asset” at the international and regional levels, as well as in individual countries, demonstrates that there is currently no generally accepted definition of these terms. Conclusions. The conducted study of the features in forming the conceptual and terminological apparatus of accounting and taxation of objects, the appearance of which is determined by the activities of economic entities under the digital economy, in regulatory documents at various levels showed that when developing institutional support for the regulation of the circulation of digital assets and operations with them in Ukraine the approach used by the FATF was chosen. In terms of its content, the category of “virtual assets” corresponds to the interpretation of the category of “cryptoassets” laid down by European legislation. The author identifies terminological inconsistencies in the Ukrainian legal framework that require further resolution through a cross-analysis of legislation to unify approaches to the interpretation of digital economy objects.

МЕТОДИКА ОПРЕДЕЛЕНИЯ РИСКОЕМКОСТИ ЭТАПОВ ЖИЗНЕННОГО ЦИКЛА ГОСОБОРОНЗАКАЗА

In the process of fulfilling the State Defense Order, namely during the development and the production of weapons, military and special equipment, conditions of varying levels of uncertainty arise, which act as a favorable environment for the emergence of risk situations and the formation of risk combinations. Determining the risk intensity of a risk situation (combination) is becoming increasingly relevant, and in this regard, developing a methodology for its determination. The purpose of the study is to develop a methodology for determining the risk intensity of the stages of the life cycle of the State Defense Order.
 The article examines the concept of risk intensity from the point of view of systems at various levels of organization of processes for the development of weapons, military and special equipment, as well as the reasons for its increase at the present stage of the state’s defense capability. Of particular interest for studying the category of risk intensity of the stages of creating weapons, military and special equipment is that with the development of technology, the number of risks associated with the development of weapons, military and special equipment is steadily increasing, therefore there is a need to compare available resources and the likelihood of favorable and adverse consequences.
 The novelty of the ongoing research lies in the author’s approach to determining the risk intensity at various stages of the life cycle of weapons, military and special equipment, presented in the form of a methodology for determining the risk intensity of the stages of the life cycle of the State Defense Order, based on the segmentation of the conditions for fulfilling the State Defense Order into risky and risk-free processes.
 The practical significance of the results lies in the possibility of assessing the risk intensity of creating weapons at all stages of their life cycle, production based on the proposed methodology for management decisions aimed at preventing risk combinations and ensuring sustainable development of the activities of business entities in order to increase the success of the implementation of the State Defense Order.

Technology Parks in High Tech Sphere: New Legislation Analysis

The desire of our country to provide favorable conditions for the creation of competitive digital innovations and technologies is conditioned by the need to achieve technological sovereignty and ensure national security. In this regard, today it is extremely important to work on increasing the innovative activity of business entities, including through the creation of the innovation infrastructure they need, in particular technology parks. The paper is devoted to the study of the formation and development of technology parks in the world, as well as the genesis of their legal regulation in Russia. Until recently, the regulation of technology parks was fragmentary, but the situation has changed. Federal Law No. 488‑FZ of December 31, 2014 «On Industrial Policy» was supplemented with regulations as to technology parks in the high tech field. The use of methods of comparative legal and formal legal analysis revealed the positive aspects of the legislative novel; there was an attempt to regulate technology parks in the field of high technologies at the federal level. The definition of technology parks was given. Alongside with these disadvantages were also revealed: the possibility of creating such technology parks and obtaining support measures only if they meet the objectives of the Federal Law «On Industrial Policy»; lack of regulations governing the activities of technology park residents and measures to support them). The author concludes that it is necessary to adopt an independent federal regulatory legal act as to relations arising from the creation of technology parks in the field of digital innovations and technologies, the establishment of a stimulating legal regime for entrepreneurship in the field of digital innovations and technologies of their residents, as well as evaluating the effectiveness of technology parks. The structure and content of the draft regulatory legal act on technology parks in the field of digital innovations and technologies are proposed.

WORK ORGANIZATION OF A CENTRAL STERILIZATION DEPARTMENT IN A PEDIATRIC EMERGENCY MEDICAL INSTITUTION (Part 1)

Background. Sterilization of medical devices is one of the most important measures of non-specific prophylaxis aimed at preventing infections associated with the provision of medical care. Sterilization of medical devices is one of the main measures to ensure the safe provision of medical care, an important stage in the system of infection control and epidemiological safety, in accordance with the requirements of which the work on the prevention of nosocomial infection is carried out.. There have been numerous cases of nosocomial infections transmitted through medical devices. Strict observance of all norms and rules of sterilization measures, especially in a pediatric emergency medical organization, is of great importance in the nonspecific prevention of infection associated with the provision of medical care. Strict implementation of the rules for organisation of the central sterilization department in a pediatric emergency medical institution plays an important role in the prevention of infections associated with the provision of medical care to children and makes it possible to fully avoid nosocomial infections in both patients and staff of a medical organization. To carry out measures to properly organise the work of the central sterilization department, a number of administrative, organizational and anti-epidemic measures are required in a medical organization. Aim. To determine the work organisation features of the central sterilization department in a medical institution of the pediatric emergency care proRle. Materials and Methods. The materials presented in the publication were obtained by analyzing the work of the central sterilization department of the Research Institute of Emergency Pediatric Surgery and Traumatology. Results. It has been established that the personnel of the central sterilization department of the Research Institute of Emergency Pediatric Surgery and Traumatology, its material resources and technical equipment comply with the requirements of sanitary rules SP 2.1.3678-20 "Sanitary and epidemiological requirements for the operation of premises, buildings, structures, equipment and transport, as well as the conditions of activity of business entities selling goods, performing work or providing services" and other regulatory and legal documents regulating the work of the central sterilization department in a medical organization. Conclusions. The organization of medical devices sterilization in the central sterilization department of the Research Institute of Emergency Pediatric Surgery and Traumatology allows to perform sanitary and hygienic (prophylactic) and anti-epidemic measures in order to prevent infections associated with the provision of quality medical care a to patients.

SOURCES FOR FINANCING THE ENVIRONMENTAL TRANSFORMATION OF PRODUCTION AS A COMPONENT OF THE INNOVATIVE ENTERPRISE DEVELOPMENT

In article was presented the distribution of expenditures on innovation among industrial enterprises belonging to the category of innovatively active. It was emphasized the insufficient level of research and development due to lack of financial support. The main directions of innovation activity of industrial enterprises are focused on forced renewal of capital assets, the influence of the lack of funding on the innovative activity of business entities is revealed. Author emphasizes the need to develop recommendations for finding sources of funding to ensure the innovative transformation of industrial enterprises. It was analyzed the main sources to finance innovation activities of ukrainian industrial enterprises. It was found that the main source of financing the innovative development of enterprises is their own funds. The study examined the possibilities of using borrowed funds and explored the role of bank lending in ensuring innovation. Particular attention is paid to project finance as a mixed type of financing. Based on the knowledge about the financing of innovations by industrial enterprises were identified the features of funding for ecological modernization of production by cement producers in Ukraine. It is determined the significant role of foreign capital in the process of ecological transformations of enterprises in the industry.The main trends and prospects for funding innovative projects for cement industry enterprises are highlighted. Proposals for optimizing the structure of sources of financing for innovative development for cement producers are developed. The proposed sources of financing for the ecological transformation of production fall into different categories, including government funding, the use of investment funds resources and participation in project financing.

Methods of accounting for intellectual property objects and their development

The article formulates scientific proposals and practical recommendations for improving the accounting for costs of innovative activities of business entities, calculating the cost of intellectual property objects created as a result of innovative activities, and reflecting them in accounting as an asset.

Problems of comprehensive assessment of the impact of global business structures on the development of the national economy

The paper is devoted to the activities of enterprises and their impact on the state economy. The activities of enterprises are aimed at achieving economic and social results and making a profit in addition, it is related to the provision of the needs of each person, is subject to the influence of many factors and covers a wide range of organizational, technological, economic and financial issues. The paper analyzes the main aspects of the economic significance of the activities of enterprises for the effective functioning of the national economy. Business has been proven to be of global importance through financial inflows, foreign investment and share of gross domestic product. Stability of enterprise activity, achievement of competitive advantages, strengthening of the enterprise’s position on the market – all this is achieved by implementation of rational and carefully developed economic policy of business entities and state policy. That is why the problem of formation and management of the economic policy of the enterprise becomes especially relevant. The main aim of the research is to identify the risks and prospects of enterprise activity on the national economy in modern conditions. Support for the economy is provided only by those enterprises that correctly and competently determine the requirements of the market, organize the production of competitive products and services that are in demand, skillfully carry out highly qualified creative labor staff All this requires fundamental and in-depth economic knowledge, and therefore, appropriate training of economics specialists. The paper describes the state of enterprise activity, possible threats, prospects, and further vectors of development in the post-war period. The practical value of the research is reflected in the results of the work and its follow-up scientific research. The authors concludes that the following steps have been taken in recent years to improve the relationship between entrepreneurship and the national economy: comprehensive regulation of the business sector, development of a simplified program for permitting procedures and registration of property rights, high-quality and modern procedures for starting and closing a business, obtaining administrative services at the highest level, observance of state control over the activities of business entities and reforming the provision of administrative services, mitigation of taxation.

Развитие регионального и муниципального налогообложения как фактор обеспечения сбалансированности экономики

The article is devoted to the consideration of the main directions of tax incentives for the development of regions. Proposals have been made on the use of tax regulation rules, which are able to respond quickly enough to changing economic conditions, to organize the activities of business entities, especially economically powerful ones, which are the «locomotive» of the development of territories.

TRANSFORMATION OF APPROACHES IN MANAGEMENT AND MARKETING DUE TO THE COVID-19 PANDEMIC

The article summarizes and systematizes the theoretical and methodological principles of the management and marketing transformation caused by the COVID-19 pandemic. The topic of the research is relevant because the risks of most types of economic activities have increased in the conditions of the coronavirus crisis. These factors caused changes in consumer behavior and led to corresponding transformations in the management and marketing activities of business entities. The theoretical and analytical basis of the article includes fundamental works of scientists, statistical data of the State Statistics Service of Ukraine and leading consulting agencies. Methods of abstract-logical generalization, systematic and historical analysis and synthesis, monographic and survey-analytical, graphic methods were used in the research. It was determined that significant macroeconomic imbalances appeared in the conditions of the coronavirus crisis, the way of life changed, and society became less cohesive and mobile. Destruction of added value chains, logistics networks, decrease in total business activity of business entities led to a general deterioration of the population’s living standards and the parameters of their consumer confidence. It is shown that the COVID-19 pandemic contributed to changes in the hierarchy of consumer needs of Ukrainians, shifting the focus to physiological and safety needs. Therefore, most of the marketing trends during the coronavirus crisis in Ukraine are related to social distancing, seclusion of people and fear of disease. It has been established that the main tools of marketing

Economic assessment of the present state of cluster formation in Azerbaijani oil and gas companies

Clusters attach great importance to supporting the activities of business entities in various sectors of the economy, as well as accelerating their development, economic and social development of regions throughout the country, modernization of the infrastructure base of the economy. Observation of the processes of economic development taking place in the countries of the world shows that in order to ensure high economic development, competitive sectors of the economy, a system of enterprises producing large volumes of exportoriented products, comprehensive economic development is of paramount importance. In general, at present the role of optimal models of economic development in the rise of developed countries to this level is great, and it is in these processes that the institution of the cluster is of paramount importance. Keywords: clustering; innovative models of clusters; innovative industrial cluster; fuel and energy complex; infrastructure of the economy.

OBJECTIVE PREREQUISITES OF INNOVATIVE DEVELOPMENT OF ENTERPRISES IN UKRAINE

Introduction. The development of Ukraine’s economy under the conditions of globalization and high competitive pressure involves the use of new solutions - modern equipment, technology, forms and methods of management and production organization, that is, the implementation of innovations in order to implement the achievements of scientific and technical progress into the production and social spheres. Russia’s war against Ukraine makes significant threats to the development of domestic business. Strict conditions require an increase in the innovative activity of business entities, which helps to reduce costs, increase the efficiency of production and competitiveness of products, the transition to the digital economy and technological initiatives. Global trends, such as the emergence of breakthrough technologies, digitization and acceleration of products’ life cycle, increase the relevance of innovative development in Ukrainian business and the country’s economy in general. ased on this, innovative development is the main priority of Ukrainian socio-economic development, a prerequisite for improving the quality of products and increasing the competitiveness of domestic production. Methods. During the process of scientific research, the authors used: dialectical method of cognition, scientific abstraction, analysis, synthesis, observation, comparison, description, generalization, systemic approach. The specified methodical tools are used for: consideration of the essence and disclosure the peculiarities of enterprises’ innovative development in modern conditions; determination its further prospects in Ukraine. Results. Objective prerequisites of innovative development of enterprises in Ukraine in the context of globalization challenges are summarized. The key parameters of state support for innovative activity, the functioning of the appropriate institutional environment, the creation of an effective system of introducing innovations at the enterprise through resource, technological and market components of innovative activity are substantiated. The prospects of an innovative type of domestic business development based on foreign experience as a decisive condition for our country’s forward movement are determined. Discussion. Taking into account the current global economic and geopolitical challenges, as well as in order to eliminate the negative consequences of Russian military aggression, it is necessary to ensure the proper socio-economic development of Ukraine based on the activation of innovations. The level of economy innovativeness has become a determining criterion for each state’s readiness to join the European Union, the main goal of which is to unite the scientific and technical potential of European countries with the aim of their integration into the European and global innovation network. Therefore, further scientific developments in this field, which will have an applied nature, are extremely important.

PECULIARITIES OF THE DEVELOPMENT OF THE IT SPHERE IN THE CONTEXT OF DIGITAL TRANSFORMATION OF THE ECONOMY OF UKRAINE

Abstract. The article identifies key problems that hold back the prospects for developing the potential of the IT sphere in Ukraine. The specifics of functioning and development of the IT sphere in Ukraine in the conditions of digital transformation of the economy are considered. The paper analyzes the main scientific approaches to defining the essence of the definition "digital economy". Positive and negative aspects of the influence of digital economy and digital tools on the development of the IT sphere, employment of the population, and the course of business processes of economic entities are systematized. A comparative analysis of the values of indices of network readiness of Ukraine with respect to developed countries of Europe and the world is given. The influence of indices of access to information and communication technologies and the use of ICT on the state of development of digital economy of a certain country is determined. The main trends of new technologies within the framework of the formation of Industry 4.0, including: blockchain technologies, artificial intelligence, creation of "digital doubles", use of drones, 3D printing technologies, VR/AR, cyber security tools, etc., have been established. The fact of rapid development of the IT sphere in Ukraine has been established. At the same time, in terms of international comparisons, Ukraine lags behind developed countries of the world in terms of indicators characterizing the trends in the development of digital economy. The dynamics of changes in the number of individual entrepreneurs in the field of IT has been studied. It has been established that the digitalization of theeconomy radically changes the sphere of work and employment, increasing the share of digital workplaces, volumes of remote and virtual employment, as well as changing the structure of employment in general. The directions for improving the development of domestic IT sphere during the acceleration of the processes of digitization of the economy and social life, including the improvement of legislative framework by regulating the activities of business entities in the IT sphere, the development of digital economy, innovative activities and the protection of rights to intellectual property objects, continuous professional development of human resources on mastering and using modern digital technologies, development of social partnership relations and digital culture of citizens, compliance with cyber security and information protection measures, are substantiated.

ОПЕРАТИВНИЙ ЕКОНОМІЧНИЙ АНАЛІЗ ЯК СКЛАДОВА УПРАВЛІНСЬКОЇ СИСТЕМИ: РЕТРОСПЕКТИВИ ТА СУЧАСНІСТЬ

The increased and almost critical level of risk and uncertainty for doing business, primarily associated with the full-scale invasion of the russian Federation troops in Ukraine, actualizes the issue of operational management in all spheres of the enterprise's functioning: marketing, production, investment, innovation, finance, technical and technological, etc. Making timely management decisions is based on the information system of their support, in which operational economic analysis plays one of the leading roles. The formation and development of economic analysis from the time of the planned Soviet economy to modern domestic realities is characterized by significant changes and reconsidering of its role in making operational, tactical and strategic management decisions. Taking into account today's circumstances, taking into account medium- and long-term planning for the reconstruction and development of the economy of Ukraine, operational management decisions are the basis for the adoption-approval and adjustment of policies, tactics and strategies by business entities. Operational economic analysis is an integral component of information support for management decision-making, which actualizes the issue of defining its conceptual foundations in the system of modern enterprise management. The article provides a retrospective and modern assessment of content of the concept of "operational economic analysis" category. The role and place of operational economic analysis in the system of information support for making timely management decisions is outlined. It is substantiated that modern operational economic analysis is a constituent element of the management analysis system of production (operational), financial, investment and innovation, marketing, personnel and other activities of business entities. That is, it is the basis not only for making operational management decisions, but also for adjusting the policy, tactics, business and functional strategies of the enterprise.

EXPENSES WITHIN A STEEL ENTERPRISE’S MANAGEMENT SYSTEM

The article discloses the accounting and analytical aspect of costs in the enterprise management system. In the production process, material, labor and other own and engaged resources are spent, which causes the occurrence of costs. The amount of incurred costs determines the competitiveness and profitability of the manufactured products, as well as the efficiency of indicators of the production activity of business entities. Management of the company's costs on the basis of the analysis of the elements of operating costs and the constituent items of the planned costing of finished products remains an urgent issue. The investigated metallurgical enterprise is part of the limited liability company «METINVEST HOLDING». In accordance with the legislation of Ukraine, the company maintains records and compiles financial statements according to international financial reporting standards, which ensure transparency and availability of information. It has been found that production is associated with costs, which play an important role in accounting and are of decisive importance in the formation of financial results of the business entity. The authors analyzed the indicators of the financial results of the «Metinvest» Group. The ratio of net debt to EBITDA was calculated, which shows how many years it will take Metinvest Group to repay its debt. Taking into account the production direction of the Private Joint-Stock Company «KAMET-STEEL», the dynamics of the elements of operating costs were determined according to the data of the Reports on the total income. The main tasks of cost accounting are argued and the elements of operating costs in PJSC «KAMET-STEEL» are detailed. It was determined that the biggest increase (negative changes) at the end of the reporting year, compared to the previous one, was material costs. It is proven that the determination of the cost of production is carried out with the help of costing, which is understood as the method of calculating or calculating the cost of a unit of manufactured products and its entire volume. Cost is a monetary expression of costs associated with the production and sale of products. Costing is a form, an accounting calculation, which is presented in tabular form and reflects the costs in monetary terms for the production of a unit of production or its entire volume. The article analyzes the articles of the planned costing of the blast furnace, liquid cast iron section of PJSC «KAMET-STEEL». The importance of calculating the cost price for cost management is summarized, as information is formed based on its data for further analysis in order to find opportunities to improve the efficiency of the company's operational activities.

Normative legal support for the development of territorial urban communities in Ukraine

Problem setting. Socio-economic development of territorial communities grounds on managerial activities of local government bodies. They are engaged in solving issues of distribution of budget funds, participation in the development and implementation of social and industrial projects, coordination of activities of economic structures, and settlement of a range of significant regional development problems. Correspondingly, the development of economic processes and stimulation of the economic activity of business entities at the level of individual territories, the attraction of investments, and promotion of population employment take place. The development of territorial communities largely depends on the proper level of its normative legal support, which, in turn, affects the welfare of the local population and the level of socio-economic stability of regions as a whole. Such formulation of the problem certifies the significant theoretical and practical importance of considering the impact of normative legal support on the efficient functioning of territorial communities in Ukraine. Analysis of recent research and publications. The problems of the development of territorial communities in Ukraine are under research by many scholars. In particular, this multifaceted issue was studied by such scientists as V. Zamkovyi, I. Ksionzhyk, L. Potravka, Z. Siryk, I. Storonianska, T. Umanets, etc. In their papers, they raise the issues of stimulating the socio-economic development of Ukraine’s regions, socio-economic development, and cooperation of territorial communities in the context of decentralization; consider the decentralization transformations that have taken place in recent years at the level of regions of Ukraine. Highlighting previously unsettled parts of the general problem. The subject of this research is the peculiarities of the development of territorial urban communities in Ukraine in the context of improving its normative legal support. Paper main body. The territorial development of the Ukrainian state is based on the Constitution of Ukraine and the law “On Local Government”. According to the Basic law, local government is exercised by a territorial community in a manner prescribed by law, both directly and through local government bodies: village, settlement, and city councils and their executive bodies, that is, through a specific structural and organizational mechanism called the system of local government. The law of Ukraine “On Local Government” considers a territorial community as a community of residents, including residents of settlements, in particular, of cities, who are united by the common interests of own life support and independent law-based solution of local issues both directly and through local government bodies. Territorial communities function directly; through local government bodies and officials. In particular, territorial urban communities are chaired by a city mayor as a key official of the territorial community elected in universal, equal, direct suffrage. The city mayor heads the executive body of the council and presides at its meetings, is accountable, controlled, and responsible to the territorial community and the council. The functions and powers of territorial urban communities are also regulated by laws of Ukraine “On Voluntary Amalgamation of Territorial Communities” and “On Cooperation of Territorial Communities”. The law of Ukraine “On Cooperation of Territorial Communities” also expands the range of legal norms regulating functions and powers of territorial urban communities from the point of positive European experience. Today, there is a need to pay attention to the following needs of territorial development: mitigation of conflicts in relations between local government bodies and executive authorities; introduction of opportunities to change the domestic territorial boundaries of communities solely taking into account the preliminary clarification of the opinion of the relevant local residents; ensuring transparent competitive procedures for the selection of heads and officials of territorial urban communities; bringing the norms and standards of service in local government bodies in line with European principles of civil service; improving the regulation of land relations at the level of territorial urban communities; unification of legal regulation of financial support for community development; formation and functioning of municipal guard at the level of territorial city communities; improving the procedure for the formation of population self-organization bodies at the level of territorial urban communities; settling the issue of holding local referendums, etc. Conclusions. A significant number of normative legal acts, adopted by the Verkhovna Rada of Ukraine and the Cabinet of Ministers of Ukraine, lays the basis for the current decentralization reform. However, a great deal of issues related to the activities of territorial communities remain unresolved. In particular, it is necessary to emphasize the need for legal regulation of financial, land, and personnel issues designed to ensure the progressive development of territorial communities at the city level. The problems of harmonization of the domestic normative framework with the norms of European legislation and organizational issues related to the management of regional development require special attention. Their solution will contribute to improving the implementation of the development processes of territorial communities both at the city and village and settlement levels as a whole.