Ukrainian Companies Research Articles

Проблеми та перспективи вдосконалення управління розвитком страхових компаній України

The article identifies the problems and prospects for improving the management of the development of insurance companies in Ukraine. The need to make strategically effective decisions that maximize the adaptation of insurance companies to the external environment, the formation of tactical tasks on their basis, is detected. It is noted that, like any economic activity, insurance requires the introduction of a quality management system. Hence, the overall efficiency of insurance company management consists of the levels of efficiency of managing individual subsystems: financial resources, marketing, sales, etc. In the existing structural and process model of an insurance company, the boundaries between structural levels are not clearly defined. Some elements of structures equally belong to different structural groups, in which case often one structure overlaps or intersects with another. It is found that government regulation of insurance companies should be based on principles that will ensure its efficiency, adequacy and transparency, promote the development and profitability of insurance providers and protect consumers of insurance services. It is concluded that one of the important conditions for effective management of the development of insurance companies in Ukraine is the use of modern management technologies and government support in the form of regulation of their activities, based on certain principles that ensure its efficiency, adequacy and transparency, will contribute to the development and profitability of insurance workers and protect consumers of insurance services. A methodical approach to determining the efficiency of managing the development of insurance companies is proposed, which is based on the use of the following coefficients: uncertainty of management activities; concentration of functions; accumulation of dysfunctions by the organizational structure; rationalization of the use of elements; concentration of elements; complexity of the organizational structure of management, which allows to establish the differences between the existing and the desired state of the basic indicators of the efficiency of the development management system of an economic entity.

Детермінанти ефективності масштабу функціонування лізингових компаній України

The article contains a regression model for assessing the average value of the efficiency of the scale of operations by leasing companies in Ukraine, which is built on the basis of DEA analysis. To determine the factors that cause a statistically significant impact on performance indicators obtained on the basis of DEA analysis, the authors use the appropriate regression models for panel data. To assess the efficiency of the scale of Ukrainian leasing companies for the analyzed period, the input-oriented DEA model with variable VRS and sustainable CRS scale effects was used. A statistical sample of the performance indicators of 21 leasing companies in Ukraine was formed, which was obtained from their financial and accounting statements for 2019-2020. Due to the significant sensitivity of SE scale efficiency to input and output variables, it was proposed to use an average scale efficiency value based on eight different DEA models. It is noted that if the CCR model determines the success of the management of a leasing company in the transformation of input resources into the output ones, then the efficiency of scale evaluates the correctness of choosing the scale of the leasing company. The analysis showed that the efficiency of the scale of the lessor’s activities in most cases depends on determinants such as administrative costs, fixed assets, and net profit of such companies. The obtained results indicate that with the increase in the size of the leasing company, the efficiency of the scale of their active operations decreases, since with an increase in the size of fixed assets and the volume of administrative costs, the average efficiency of the scale of their activities decreases. It is shown that the greater the net profit, the closer leasing companies work to the optimal scale of activity for them, which is determined by the volume of long-term receivables of the lessor and the size of his assets.

Problems of the Development of Domestic Leasing Companies in Crisis Conditions

A study was conducted on the importance of leasing companies in the development of the modern domestic credit market. It was determined that the main objects of the leasing loan in Ukraine are: industrial machinery, construction machinery, cars and various equipment, and the subjects are both economic entities and natural persons. The main negative factors affecting the development of leasing companies in Ukraine are considered and highlighted. It was determined that Ukraine ranks only 41st in terms of the volume of leasing agreements, although the volume of industrial enterprises in Ukraine. It has been proven that the economic climate, inflationary consequences, war, protracted pandemic, increase in the exchange rate of the national currency, inefficiency of information development of leasing companies, inconsistency of the legislative framework, low level of support from the state have a significant impact on the volumes and efficiency of the activity of leasing companies. The relationship between leasing volumes and individual industries, which are the largest clients of the leasing sector, has been established. It was determined that from the middle of 2020, the National Bank of Ukraine will be the regulator of the activities of domestic credit unions, which separates leasing companies from financial intermediation. It has been proven that there are internal factors restraining the development of leasing services: lack of clear and timely submission of financial statements of leasing companies in accordance with international standards; reluctance to conduct an internal audit of activities (at least once every three years to find directions for own financial optimization); lack of calculation of indicators of financial status and potential; lack of a developed risk management program; lack of a marketing strategy (developed modern sites, holding conferences and webinars) information development; low level of trust in credit service market regulators. Keywords credit, leasing, financial leasing, leasing companies, industrial enterprises, leasing agreement.

ВЗАЄМОДІЯ СТРАХОВИХ КОМПАНІЙ ТА БАНКІВ У ЦІЛЯХ МІНІМІЗАЦІЇ КРЕДИТНИХ РИЗИКІВ

The restoration of lending by banks in Ukraine, taking into account riskiness and minimizing credit risk, is the main strategic task of today. This article is devoted to the analysis of the use of insurance to minimize the bank's credit risk. The article examines the forms of loan insurance: loan default risk insurance; insurance by the borrower of liability for non-repayment of the loan; insurance of the subject of pledge. Actions to strengthen the financial position and status of insurance companies in Ukraine and Ukrainian society are characterized. Mechanisms for increasing responsibility for evasion of compensation payment in case of risk insurance - failure to repay the loan by the client are described. The necessity of introducing legislation regarding the regulation of the relationship between banks and insurance companies by the regulator (NBU) and the introduction of clear legislation regarding the insurance of the risk of non-repayment of the loan with the full distribution of the bank's loan portfolio, taking into account the different degrees of riskiness of borrowers, has been studied. The problem of intentional insurance of the loan portfolio by the bank, exclusively of low-quality creditors, as something that does not fall under the normative requirements of the NBU as a minimization of the bank's credit risk, is studied. In view of Ukraine's obtaining the status of a candidate for EU membership, changes to the legislation regulating the financial market according to EU standards are proposed.

The importance of implementing an appropriate organizational structure for the development of IT companies in Ukraine

The importance of implementing an appropriate organizational structure for the development of IT companies in Ukraine

ФОРМУВАННЯ КОМПЛЕКСНОЇ СИСТЕМИ ОЦІНЮВАННЯ ПЕРСОНАЛУ НА ОСНОВІ КОМПЕТЕНТНІСНОГО ПІДХОДУ

The article is devoted to the problems of forming a comprehensive system of personnel evaluation of production and trade companies using a competency approach. It is proved that today in practice there is no single methodological approach to the formation of personnel evaluation systems of manufacturing and trading companies and its implementation in practice to select the most effective methods and tools of evaluation. There is a problem of developing comprehensive employee appraisal systems, which should include the main elements of the appraisal process and their effective application using modern approaches in HR. The importance of application in HRprocesses of modern methods, tools and business practices of evaluating employees of companies by competencies and performance is revealed. The goals, criteria and indicators of personnel evaluation of a modern company are studied. For each business entity, it is considered appropriate to adjust the evaluation objectives at different stages of the life cycle. An important stage in the development of a comprehensive system of employee evaluation is also the choice of methods and development of evaluation methods. The analysis of shortcomings of personnel evaluation systems used by domestic companies in production and trade activities is carried out. In order to overcome the challenges and reduce the risks of each company is trying to implement innovative tools and methods of motivating staff. Motivation technology, which is based on the KRI system, has become widespread in leading multinational companies, so the use of such technology assessment of personnel is appropriate for manufacturing and trading companies in Ukraine, taking into account the nature of activities and available human resources. The application of a set of methods of employee evaluation and the use of evaluation results to manage staff development is proposed. Recommendations for the formation of a model for improving the company's personnel evaluation system based on the competency approach have been developed. Measures to form a comprehensive system of personnel evaluation should be aimed at improving work efficiency and developing the competencies of the company's employees.

Alona Sokolova, Olena Hasii, Oksana Tymoshenko, Nataliia Pedchenko CURRENT TRENDS IN THE DEVELOPMENT OF UKRAINE'S INSURANCE MARKET IN DIGITADIZATION CONDITIONS

Purpose. The purpose of the article is to investigate promising areas for improving the efficiency of insurance products and services through the use of digital technologies while also ensuring financial inclusion. Methodology of research. The study employed methods of tabular and graphical results presentation, logical generalization, comparative analysis, and systematic approach (which takes into account the dynamic functional relationship between the state of the whole and the balance of its constituent elements), dynamic analysis, logical, and theoretical generalization. Results. The authors propose their own interpretation of the concept of "digitalization". An assessment of trends in the development of Ukraine's insurance market has been carried out in order to determine insurance companies' readiness to implement technological innovations that increase the efficiency of the insurance industry. The extent to which InsurTech has penetrated the Ukrainian insurance market has been determined. Recommendations have been provided for the incorporation of digital technologies (Smart City, VAS – Studio of Visual Analysis) into the operations of insurance companies in Ukraine. The practical significance of the research results. The adoption of digital technologies in Ukraine's insurance market will boost insurance companies' efficiency and improve the quality of their insurance services.

PECULIARITIES OF PUBLIC RELATIONS OF UKRAINIAN COMPANIES DURING THE WAR

The article analyses the latest research on the topic of the article; the relevance of the publication is determined; the study of the positions of Ukrainian and foreign companies to the events in Ukraine is carried out; the main features of public relations during hostilities are considered; the tools used by companies to strengthen their positions in the market are defiined; the importance of working with their staff as part of each communication campaign is established; it was found that the general sphere of public relations has moved towards more empathetic companies, with a clear public position, which positions itself as conscious, which is manifested in helping Ukraine, the army and the economy in general; humour is identified as one of the tools of public relations, which contributes to the improvement of the psychological state of a person. Keywords: brand, brand essence, communication processes, public relations, military communications, strategies of companies in Ukraine, marketing promotion tools.

Кластеризація країн за національними культурними особливостями як інструмент розвитку корпоративної культури міжнародних компаній

The article is concerned with the arrangement of countries according to national cultural features based on cluster analysis and the determination of directions for adapting the corporate culture of Ukrainian companies to the conditions of cooperation with companies of different country clusters. It is substantiated that corporate culture is one of the key success factors for an international company. It is proved that Ukrainian companies should concentrate on implementing global standards of corporate culture into management practice, which are based on taking into account national cultural characteristics. The influence of national culture on the corporate culture of companies of different country clusters is analyzed based on the Hofstede 6-D model. The peculiarities of the corporate culture of Ukrainian international companies are considered and the significance of national cultural differences between the companies of Ukraine and typical countries of various clusters, namely the countries of Asia, Northern Europe, German Europe, Latin America, the Middle East and Anglo-American countries, are assessed. It is shown that the corporate culture of Ukrainian international companies is most easily adapted to Turkish companies, and the most difficult to American and Swedish companies. It was determined which areas of corporate culture adaptation Ukrainian international companies should pay attention to in order to effectively cooperate with international companies from Japan, the USA, Germany, Sweden, Argentina and Turkey. It is proved that the presented recommendations will contribute to obtaining an effective combination of the corporate culture of the Ukrainian company with the original culture of the partner company. It is emphasized that despite the importance of the influence of national cultural characteristics on the corporate culture of international companies, the impact of globalization should not be underestimated, which to a certain extent over time smooths out sharp cultural differences and minimizes the requirements for cultural adaptation.

КОРПОРАТИВНЕ УПРАВЛІННЯ НА ЗАСАДАХ ЦІННІСНОГО ПІДХОДУ

The article deals with the issues of corporate governance. The relevance of forming a corporate governance system based on the value approach is emphasized. The directions of corporate governance assessment are determined. It is recommended that research on the introduction of value-based principles in corporate governance be carried out taking into account the value orientations of the company's activities, organizational and regulatory support for corporate governance, and the introduction of socially responsible practices in the activities of the enterprise. The article identifies trends in corporate governance based on values. For this purpose, the reports and information posted on the websites of 15 enterprises belonging to the group of the largest private companies in Ukraine were studied. Corporate values were grouped. It is found that most often the effective development of enterprises is related to personnel. The organizational and regulatory support for the implementation of corporate governance based on the value-based approach is considered. It is noted that in most of the studied enterprises the responsibility for the implementation of socially oriented measures is assigned to the departments and divisions of the enterprise. It is determined that the Corporate Governance Code as a document regulating corporate relations has been developed and implemented by a small number of enterprises. It is concluded that in substantiating decisions on management and control of the company's activities on the basis of harmonization of stakeholders' interests, most of the studied enterprises use the provisions developed at the enterprise. The implementation of socially responsible practices in the activities of enterprises is studied. It is noted that interaction with stakeholders is recognized by enterprises as a priority in ensuring their development. However, it is proved that in most enterprises the policy of interaction with stakeholders has not been formalized. It is noted that enterprises integrate the Sustainable Development Goals into their practical activities. It is determined that enterprises implement social programs and projects, most of which are related to human resource development and community support.

Поглиблення інтелектуалізації підприємств у напрямі цифрової трансформації та переходу до Індустрії 4.0

The article examines the impact of scientific and technological progress associated with the digital transformation and the transition to Industry 4.0, on the deepening of the intellectualization of production; the deepening of intellectualization of industrial enterprises in the direction of smart industry is considered; systems and mechanisms of management of intellectualization of production are substantiated; the domestic and foreign experience is generalized and the components of deepening the intellectualization of enterprises in the conditions of digitalization and Industry 4.0 are substantiated. Research shows that the deepening of intellectualization in the direction of Industry 4.0 and digitalization helps to increase the value of enterprises, their production capacity, improve quality, safety and increase employee income through the introduction of new technologies. The experience of "smart" plants shows the need to: focus on the real needs of consumers; staff development; introduction of innovations; digital infrastructure development; introduction of equipment connected to the Internet; establishing the interaction of information and operational technologies. Research shows that there are companies in Ukraine that deepen intellectualization through the introduction of modern production management. The components of deepening the intellectualization of enterprises in the direction of Industry 4.0 and digitalization are substantiated, which are: the focus of management on the deepening of intellectualization; constant development of human capital; cooperation within the enterprise; analysis of the best world practices and application of the experience of intellectual productions; cooperation with associations and unions of industrial digitalization; participation in industrial forums, specialized exhibitions; introduction of digital tools for production management; application of effective models or technologies from the outside; permanent transformation in the direction of modern technologies; redesign of products and services taking into account the needs of customers; a radical change in organizational culture; support for research and innovation; gradual achievement of digital maturity.

Marketing Complexes as a Mechanism for Managing the Financial Activities of Insurance Companies in Ukraine

Marketing Complexes as a Mechanism for Managing the Financial Activities of Insurance Companies in Ukraine

Approach to Corporate Education of Employees in Companies in the Czech Republic, Russia, Slovakia and Ukraine: A Comparative Analysis

Effective and systematic corporate education is a key factor for competitiveness the current turbulent economy. The results presented in this paper are based on a questionnaire survey. The research was carried out on a sample set of Czech, Russian, Slovak and Ukrainian companies. The aim of the survey was to determine to what extent companies in four post-communist countries apply a strategic approach to education, which, among other things, is linked to the presence of long-term and annual education plans. The results of the research showed that micro-companies and small companies in particular do not do so. The research also revealed that some companies, even though they declare they have an LTEP/AEP in place, are not adhering to their plans.

OUTSOURCING AS ONE OF THE PROMISING DIRECTIONS OF FUNCTIONING OF ENTERPRISES IN UKRAINE

Outsourcing is a very effective tool in increasing the competitiveness and flexibility of the company and its successful reorganization. The article highlights the approaches of domestic and foreign scientists to the role of outsourcing in Ukraine and the world. We were convinced of the need for its evaluation and analysis. The results of the study showed the practicality of outsourcing in Ukrainian companies. The article identifies the need to change the legal framework governing this area. We identified the main problems and suggested ways to improve outsourcing. We have studied the world experience of applying this phenomenon in various fields. We analyzed the dynamics of countries around the world that use outsourcing. The purpose of this article is to study outsourcing as a tool to reduce costs and increase business profitability, its forms and types, sources of formation and development, the practice of outsourcing by different companies and development opportunities in domestic enterprises. Despite the large number of existing scientific papers on the evaluation of outsourcing as one of the links of national wealth, the issues of analysis are still incompletely worked out, and the methods used are contradictory. We conducted a comparative cost analysis using the option of outsourcing accounting and the content of its own accounting structure. The work analyzed the risks and disadvantages of using outsourcing services for Ukrainian business and developed a number of factors to improve outsourcing in Ukraine, namely: improving legislation, reviewing the tax system, holding large-scale conferences and symposia, marketing activities, restoring the education system. The analysis showed that to increase the role of outsourcing, special attention should be paid to the collection of systematization and analysis of information used in the decision to transfer business processes or functions. Qualitatively planned and mutually agreed outsourcing can significantly improve the company's performance and increase its market value.

Вплив неформальної освіти на розвиток ефективної економіки в Україні

During all the years of independence, Ukraine has been taking certain steps towards the introduction and formation of modern trends in education at the official level. The article is aimed at analyzing non-formal education in Ukraine from two perspectives: as workplace training, when formal education is supplemented by non-formal education due to partnerships between universities and companies; and as training in the process of work, when employers recognize the need to invest in human resources and explore novel ways to provide training opportunities for their employees. The relationship between non-formal education and productivity is also emphasized and, according to the conclusions made, proposals for Ukrainian companies have been formed. Education, both formal and non-formal, has a significant and direct impact on the formation of human capital, on which the growth and development of the State largely depends. Formal education is obtained mainly through the system of education at primary, secondary and higher levels, and non-formal education has a direct connection with professional experience in the workplace. Both options of education are considered long-term investments, because educational activities are indirectly related to the degree of preferences in terms of the passage of time and are directly connected to the efficiency of the functioning of the learning system. Non-formal education contributes to the formation of the individual and has a great influence on the level of its productivity. People often face a choice: what is more rational to spend time on – work or education? However, there is an alternative that reduces the need for replacement through the time factor and facilitates the accumulation of knowledge through productive activities. And this is non-formal education. The implementation of non-formal education for employees in Ukrainian companies can be a big and powerful step in their development and increase of competitiveness in both domestic and foreign markets.

Тренди рекрутингу в умовах пандемії

The purpose of the article is to study changes and transformations in the field of recruiting in the current conditions of the functioning of the economy. The relevance of the use of modern methods used in recruiting is substantiated. It has been proven that the latest transformations in the field of recruiting are not sufficiently calculated, studied and covered in scientific sources, hence, as a result, the constant demand of business for changes in this area. It is noted that Ukrainian companies, as a rule, use standard methods of personnel search, without using modern and targeted search channels, limiting themselves to the number of candidates. The transition of recruiting from standard to virtual is considered, recommendations are provided for remote communication with candidates and the general rules of netiquet are considered. A scheme for the distribution of roles and responsibilities in the recruiting department is proposed in connection with the development and launch of a new sourcing direction and the role of the recruiter in attracting candidates. Recommendations are proposed for building a recruiting process in a company, to which should be paid more attention, determining the focus and resources. The presented list of digital instruments in the recruitment process continues to expand, every year new products and programs are released, which are aimed at facilitating the work of the recruiter. Nevertheless, the market is experiencing a slow pace of implementation of these instruments due to the fact that these are financial costs that companies are not ready to bear, in conditions of economic instability and pandemic. Recruiters are encouraged to continue to increase their technical skills and knowledge in order to increase their professional efficiency and respond to changes in the market. It has been proven that companies need to pay more attention to the issue of employee retention, the correct construction of a recruiting strategy, to establish a training process for recruiters, to provide all the necessary tools for work, because without this they can lose their positions in the market.

ФОРМАЛІЗАЦІЯ ПОКАЗНИКІВ НЕФІНАНСОВОЇ ЗВІТНОСТІ НА ОСНОВІ ДАНИХ ОБЛІКОВО-АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ ПІДПРИЄМСТВА

Any business is based on a strategy, which determines the company’s development area, and finances, which show what the company can earn during the implementation of its strategy. After the society achieves certain economic results, it keeps going, but new technologies should be introduced aimed at further improving the quality of life and economic performance. For socially responsible companies, non-financial reports are a tool to demonstrate the company’s reputation in business and mission in society. Ukrainian companies are also beginning to look for sense in reporting, moving from the simple publication of indicators to conceptual issues, such as the preparation and publication of non-financial reporting, which means they are becoming socially responsible business actors. The article raises the relevance of a formalized approach to the formation of non-financial reporting indicators, which will lead to the development of unified methodological approaches in determining the set of non-financial reporting indicators and, as a result, to the universalization of the process of creating non-financial reporting based on accounting and analytical data on the company’s performance. Understanding the intended purpose of non-financial reporting for the general public, enterprises face various temptations: on the one hand, showing the company’s activities in a more attractive light, on the other hand, hiding certain aspects of business activity from competitors. Thus, during the formation of non-financial reporting indicators, there are fears of unscrupulous presentation of information on some sections of non-financial reporting. The publication proposed the structure and content of the company’s non-financial report, which became a formalized approach to the formation of non-financial reporting indicators. It has been proven that the formalized approach to the formation of non-financial reporting indicators solves the problem of developing unified methodological approaches in determining the total indicators, enables internal and external users to comprehensively evaluate the mechanism of management and interaction of the component subsystems of the enterprise (including taking into account the assessment of sectoral orientation according to specific indicators of industry sustainability), which collectively creates the business activity of the enterprise. The need for universalization of non-financial reporting is shown, which should lead to the unification of this process at the legislative level by defining the forms and content of non-financial reporting. This, in turn, should initiate a methodology for the formation of non-financial reporting indicators based on accounting and analytical data on the company's performance, which will contribute to increasing the level of economic security of the company from the point of view both of its business reputation and its social responsibility.

ЗАСТОСУВАННЯ БІЗНЕС МОДЕЛЕЙ ЕКОНОМІКИ ЗАМКНУТОГО ЦИКЛУ В УКРАЇНСЬКИХ РЕАЛІЯХ

The article defines that one of the alternatives to the linear model of production and consumption, the existence of which provoked the global problems of today, is the concept of the economy of closed cycles or the circular economy, which provides for resource-efficient production and consumption, the preservation of products and their parts in closed production and sales cycles and reduction of the negative consequences of human activity for the environment, which determined the relevance of the article. The essence and main purpose of using closed-loop business models is considered. On the basis of a critical analysis of research on this issue, the signs of such business models are highlighted. The prerequisites for the transition to the economy of closed cycles, as one of the most important mechanisms for overcoming the global problems of humanity, are analyzed. The main areas of the emergence of circular business models are characterized, the development of which will improve the forecast of global economic development (due to the reduction of resource limitations to growth and the creation of additional value in various sectors). The possibilities of using circular business models in modern conditions by Ukrainian companies, depending on the sphere of their activity, are revealed. The existing classifications of circular economy business models are considered.The classification developed by Accenture specialists, under the auspices of the Ellen MacArthur Foundation, focused on the implementation of technologies that contribute to the use of fewer resources for the production of products and / or services, was examined and analyzed in detail; extending the service life of existing products and/or services through repair and restoration; completing the life cycle of products by recycling them. This was achieved using general scientific methods (system analysis, formalization) and methods of economic and statistical analysis (graphical, grouping, classification); A conclusion was made about the need to apply the analyzed techniques to Ukrainian realities. The main elements of the circular production process were systematized. The practical value of the conducted research lies in the possibility of developing a "roadmap" for the transition to a circular economy at different levels of public administration, as well as the strategy of long-term and sustainable development of individual companies.

ВПЛИВ ЛОГІСТИКИ НА ФІНАНСОВІ РЕЗУЛЬТАТИ КОМПАНІЇ

The purpose of the article is to assess the impact of logistics decisions on the company's financial results. To achieve the goal in the course of the study, the follo-wing tasks were set and solved: logistics costs were analyzed by their structure, financial results of leading Ukrainian logistics companies, it was proposed to evaluate the effectiveness of logistics solutions using return on assets (ROA) and return on investment (ROI) indicators, and a factorial analysis of ROA and ROI according to the Dupont model.Global logistics costs exceeded 9,3 trillion USD. Ukraine has a high value of 18%, which characterizes the logistics system negatively. The most significant logistics costs are associated with transportation (60% in 2020), inventory costs (23%) and warehousing (11%).The Ukrainian logistics market leaders in terms of gross income are DP Kuehne & Nagel, DP DSV Logistics and DP FM Logistic Ukraine.The financial aspects of making management decisions by logistics companies are maximizing net profit, positive cash flow, improving the use of fixed and working capital.Without reducing the importance and role of the profit indicator, we note that it can often be more effective to use investments, borrowed capital in order to increase the turnover of investments (capital) and, as a result, to increase profitability.It is also recommended to assess the impact of logistics on the company's perfor-mance using the return on assets (ROA) and return on investment (ROI) indicators.In terms of ROA, among the analyzed companies, the leaders were DP Kuehne & Nagel with an indicator of 25,2% and DP Logistic Plus with a value of 20,8%. Interes-tingly, at the same time, LLC Zammler Ukraine (18,12%) was the leader in terms of pro-fitability of sales, and SE DSV Logistics (5,71) in terms of asset turnover ratio.It is advisable to supplement the analysis with factor analysis, that is, an assessment of the influence of factors on the profitability of assets.It is advisable to supplement the analysis with factor analysis, that is, an asses-sment of the influence of factors of return onsales and asset turnover on the return on assets.Keywords:logistics costs, logistics company, profit, return on assets, return on investment.

МЕТОДИ СТИМУЛЮВАННЯ ПЕРСОНАЛУ КОМПАНІЇ ШЛЯХОМ ПРЕМІЮВАННЯ ЗА ДОПОМОГОЮ КОЛЕГІАЛЬНОГО РІШЕННЯ СПІВРОБІТНИКІВ

In the current conditions of exogenous and endogenous challenges for companies, the problem of adequate and effective compensation programs for the company's staff is exacerbated, which should support the company's work in the market and strengthen its human resources management indicators in the short and long term. The need to take into account drivers in the context of a wide range of economic agents (corporations, households) adds additional complexity to the task. The aim of the article is to identify the peculiarities of building and implementing compensation programs in Ukraine, based on group and equal evaluation of employees, taking into account the tasks of management at the company level and personnel management. The article studies the problems of formation and implementation of the compensation program based on the collective and equal assessment of the company's employees. The problems of formation and implementation of an adequate compensation program for the company's staff and its impact on the achievement of business goals are highlighted. The analysis of key theories of motivating and rewarding staff in the context of their compliance with modern challenges of the exogenous and endogenous environment of companies is carried out. Based on the analysis of key theories of staff motivation and rewarding, the key aspects of company management and HR-management in terms of building an adequate rewarding system are highlighted. The limitations of the practical implementation of the bonus system based on the collegial assessment of employees are emphasized. The key opportunities and challenges of the modern staff bonus system based on the collegial assessment of employees are identified. The best practices of Ukrainian companies in building and implementing a compensation program based on peer review are reviewed. This study may be useful for specialized researchers, HR experts, private and public companies, industry associations. Prospects for future research are the development of compensation programs based on digitalization tools, as well as an in-depth analysis of the infrastructure for the development, implementation and administration of staff bonus solutions based on peer evaluation of employees.